Two categories of people are eligible :

1 | Persons referred to in the numbers 4) and 5) of paragraph 1 of article 1 of the Social Security Code :


  • People who :
    • practice in the Grand Duchy of Luxembourg
    • a professional activity for their own account
  • the professional activity must come from :
    • the chamber of trades
    • Chamber of Commerce
    • the chamber of agriculture
    • or having a predominantly intellectual and non-commercial character
  • are assimilated to the above-mentioned persons :
    • the associates
      • of general partnerships
      • limited partnerships
      • limited liability companies
    • whose purpose is such an activity and who hold more than 25% of the shares
    • the directors, general partners or limited partners
      • public limited companies
      • partnerships limited by shares
      • cooperative societies
    • whose purpose is such an activity and who are delegated to the daily management
      • on the condition that they are persons on whom the establishment permit is based

2 | Persons exercising in the Grand Duchy of Luxembourg one of the activities referred to in art. LIR 91 paragraph 1, n°2 :


  • Professional activity :
    • administrators ;
    • commissioners ;
    • persons exercising similar functions with :
      • stock companies ;
      • limited liability companies
      • cooperative societies ;
      • other communities within the meaning of the provisions governing corporate income tax (IRC).
    • on the condition that these people are not in charge of the daily management of the company or community

Point remaining to be confirmed: access to the RCPI for non-residents carrying out a professional activity in the Grand Duchy is subject to the same conditions as residents, provided that they meet the criteria of art. 157ter LIR (or are assimilated to residents for tax purposes).

Contact us to verify if you are eligible for a Complementary Pension Plan for Independent (“RCPI”).

Disclaimer :
The responsibility of the author of the article cannot be engaged in the event of inaccuracies or omissions. Despite the care taken with the information provided, this new legislation is subject to constant change. Only a personalized interview will make it possible to verify the eligibility of the self-employed person for an RCPI and their income that can serve as a contribution base for an RCPI.