The setup of a business in Luxembourg will result in the migration of employees from the United Kingdom. This will be cause for changes in their professional and personal lives, such as new remuneration packages, changes in employment contracts, tax and social security, family assistance plans for housing, school, etc.

Using the Brexit model as an example, we can explain what happens in terms of social security and occupational pension schemes for employees (not all of whom are from the UK) who are migrating to Luxembourg.