Skip to main content

This is a new service – your feedback will help us to improve it.

  • Luxembourg Complementary Pension Scheme - Vested Rights

    Hello, I moved to United Kingdom in July, 2023, and prior to that I was working in Luxembourg. During the time I worked in Luxembourg, my previous employer (Private Business) and I made contributions under a Complementary Pension Scheme in Luxembourg. As a result of my move out of Luxembourg, I have the option to liquidate my vested rights in the scheme - the amount only comprises of the contributions made by previous employer and myself. Could you please let me know whether I have to i) Declare the amount received in FY22/23 Tax declaration and/or ii) Pay UK Taxes on the amount received In context of the payment received, my situation falls under Article 17 Paragraph 2 of 2022 UK-Luxembourg Double Taxation Convention and protocol. Thank you