Cross-cutting practices
Global mobility in Luxembourg
Global mobility covers the secondment, expatriation and international contracts of employees in connection with Luxembourg. The firm structures these situations on the contractual, social and tax levels, bridging employment law and immigration law, for compliant and controlled mobility.
Legal content reviewed by Maître Cora Maglo, Avocate à la Cour, Liste I du Barreau de Luxembourg depuis 2009.
Moving an employee to or from Luxembourg raises interlocking questions: which contract, which social security regime, which taxation, which residence permit. Poorly structured mobility creates risks for both the employee and the employer.
Cerno Law Firm bridges employment law and immigration to structure secondments, expatriations and international contracts, and to secure the social and tax position of the mobility.
The need
You are organising the secondment, expatriation or global mobility of an employee to or from Luxembourg.
Contract, social regime, taxation and residence permit must be structured together.
The risk
Double social security liability, an unsuitable contract, an unsecured tax position, a missing residence permit.
Poorly framed mobility exposes the employer to reassessments and the employee to a loss of rights.
How the firm acts
Cerno Law Firm, a law firm admitted to the Luxembourg Bar, structures the secondment or expatriation, drafts the international contracts and secures the social, tax and residence aspects, bridging employment law and immigration.
Our digital tools serve only to simplify the gathering of information and the tracking of mobility files; they never replace the lawyer's advice, who structures the arrangement and secures its compliance.
Practice areas
When to call on the firm
- Second an employee to or from Luxembourg.
- Structure an expatriation and its international contract.
- Secure the social and tax regime of a mobility.
- Coordinate the employment contract and the residence permit.
Method
Our engagement process
- 1
Information intake
You describe your need via a structured form or an initial call. Our digital tools serve only to organise this information and save time.
- 2
Lawyer qualification
Maître Maglo reviews your situation, identifies the legal issues and confirms the feasibility and exact scope of the engagement.
- 3
Transparent quote
You receive a clear fee proposal, a fixed fee or a range, before any engagement. Nothing is billed without your approval.
- 4
Legal work
The firm drafts, negotiates or litigates as required. Every deliverable is designed and approved by a lawyer admitted to the Luxembourg Bar.
- 5
Tracking and delivery
You follow your matter transparently and receive your finalised documents with the explanations you need.
Documents required
- • Current situation of the employee and the contract
- • Country of origin and destination of the mobility
- • Remuneration and benefits elements
- • Information on the residence permit where applicable
Deliverables
- • Structuring of the mobility
- • Drafted international contracts
- • Securing of social, tax and residence aspects
Indicative timing
The timeframes depend on the type of mobility and the authorities involved; the firm plans the contract, social regime and residence in parallel.
Fees stated upfront
Structuring a mobility is costed according to its complexity (secondment, expatriation, social and tax aspects), from EUR 1,500. An initial scoping is offered from EUR 175 excl. VAT.
FAQ
Frequently asked questions
What is the difference between secondment and expatriation?
Secondment in principle keeps the employee attached to the home social security regime for a limited period; expatriation attaches the employee to the host country. The choice has social and tax effects that the firm structures.
Is global mobility a matter of employment law or immigration?
Both. It is precisely the bridge between employment contract, social regime and residence permit that must be mastered; the firm coordinates these aspects.
How do you avoid double social security liability?
Through a suitable structure and, where applicable, the relevant coordination instruments. The firm secures the regime applicable to the mobility.
Is an international contract essential?
In most mobilities, yes: it sets the applicable law, the remuneration and the conditions. The firm drafts it and coordinates it with the residence permit.
Free guide · PDF
The practical guide to secure your next step
Checklists, key steps and points to watch, prepared by the firm. Get it instantly, no strings attached.
- The key steps, explained simply
- The documents to prepare
- The common mistakes to avoid
Free diagnostic
Not sure where you stand? Get an answer in 2 minutes.
A few questions are enough to identify your need and the right legal answer, with no sign-up and no commitment.
Choosing Cerno means choosing over 17 years of experience
- 2013
- independent firm
- 2009
- at the Bar since 2009
- 7
- working languages

- 100+
- companies & SOPARFI structured
- 200+
- visas & residence permits obtained
- 170
- client nationalities served
- 300+
- due diligence reviews conducted
Around twenty M&A transactions supported · one of the best visa approval rates in Luxembourg.
Since 2009, we devote our expertise to your satisfaction: more than 85% of our clients renew their trust in us.
Our work
Representative matters, anonymised
Typical examples of engagements handled by the firm, presented in an anonymised and illustrative manner. Each matter is handled and validated by a lawyer registered with the Luxembourg Bar.
A holding company and a residence permit, in a single process
Incorporation of a SOPARFI for a non-resident investor, combined with obtaining their residence permit. A single point of contact across both fronts.
Permit obtained in 6 weeksA similar matter? Companies & governanceFounders protected before the funding round
Structuring a shareholders’ agreement and governance for a young company with several founders, ahead of a funding round.
Shareholders’ agreement signed before the roundA similar matter? Debt recoveryA debt recovered across borders
Cross-border recovery of unpaid debts for an SME, through an order for payment and coordination with a foreign colleague.
Receivable recovered in full (100%)A similar matter? Employment lawAn executive defended before the Labour Tribunal
Supporting an executive in a contested dismissal, from strategy to representation at the hearing.
Case argued at the hearingA similar matter? ContractsA secured international distribution
Negotiating and securing an international framework distribution agreement, from liabilities through to the competent jurisdiction.
Competent jurisdiction securedA similar matter?Typical, anonymised examples, for illustration only. They do not prejudge the outcome of a matter, which depends on each situation.
Entrust my matter to the firmExpertise & authority
Ongoing review and analysis of Luxembourg and European case law
Avocate à la Cour, List I of the Luxembourg Bar since 2009
Trained at the London School of Economics, formerly at Clifford Chance and Bonn Steichen & Partners
Member of international networks: EILN, AEA, Cross Border Advisory Solutions
Every matter handled and approved by a lawyer admitted to the Bar
Support in 7 languages, clients of 170 nationalities
Testimonials
What our clients say
Had a consultation with Me Cora Maglo about my Luxembourg Blue Card application. She explained everything clearly: the process, timeline and documents I need, and helped me with my wife’s family reunification too. Honest and practical advice. I felt confident after talking to her.Farshid Pourlatifi
J’ai beaucoup apprécié le service de Maître Maglo : son sérieux, sa sympathie, son professionnalisme et sa disponibilité. Toujours répondu rapidement et clairement, avec des conseils pragmatiques, sans pousser à des procédures longues et coûteuses lorsqu’elles ne sont pas justifiées.Nathan Wirtzfeld
Super assistance and great support! Highly recommend. All my questions were answered, Cora and her team kept me updated all the time. I will definitely reach out to them next time for my residency.Tatiana
They talk about us
The firm referenced and cited
Professional directories, business press and legal publications where Cerno Law Firm and Maître Cora Maglo are referenced.
Let’s talk about your matter
Describe your situation: you receive an initial analysis and a transparent quote, with no obligation. One dedicated lawyer, from start to finish.












