Moving to Luxembourg
11 ways to move to Luxembourg in our guide: 2 working holiday visas, 1 pay-to-stay route, 1 business / startup route, 4 work visas, 1 student visa, 2 spouse visas.
No digital nomad visa. Checked against official sources on .
Luxembourg is a small, multilingual country with a strong economy and a central location in Europe. Its immigration system is structured around specific permits, so the route you take depends on your nationality, your purpose, and your qualifications.
Working holiday · 2
Working Holiday
Retire or live on savings · 1
Private reasons residence
Income needed: from €1,944 a month ≈ $2,170
Business / Startup · 1
Self-employed permit
First stay: 3 yrs
Work · 4
Student · 1
Student permit
Income needed: €1,556+ a month ≈ $1,740
Spouse visas · 2
For people married to, or in a partnership with, a citizen or permanent resident.
Spouse of a resident
First stay: 1 yr
Spouse of a citizen
First stay: 5 yrs
Free movement and visa-free stays · 1
EU free movement · Lets you live here
Open to 31 passports: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland.
Tax
Luxembourg taxes residents on worldwide income, but foreign-source income may be treated differently under double tax treaties or special regimes. A special impatriate regime exists for highly qualified employees, offering an exemption on part of annual gross remuneration, capped at a set amount.
Special regime
Impatriate tax regime for highly qualified and specialised employees
Tax relief
Details
- On: Costs and benefits (relocation-related) paid by the employer under the 2021 version
- Who: Employee moved from abroad to work in Luxembourg
- Limit: €400k/yr ≈ $447k
From tax year 2021, Art. 115 no. 13b LIR exempts certain relocation costs and benefits borne by the employer for impatriates; a version applicable from tax year 2025 can be opted into irrevocably and, as announced by the government on 17 July 2024, replaces this with an exemption of 50% of annual gross remuneration capped at EUR400,000 (≈ $447,000).
Taxed on
Costs and benefits (relocation-related) paid by the employer under the 2021 version; annual gross remuneration under the announced 50% exemption.
Who it applies to
- Employee moved from abroad to work in Luxembourg; employers keep a named list and report it to the RTS office by 31 January of the following year.
- Employees who opt irrevocably for the version applicable from tax year 2025 are listed to the RTS office by 31 January 2026.
Limits
- EUR 400,000 a year (≈ $447,000) · Cap on annual gross remuneration eligible for the 50% exemption, as announced by the government on 17 July 2024.
Visas
Independent of the residence permit; used by salaried and Blue Card workers.
Other taxes
Social security contributions are separate. The regime concerns employer-borne costs and remuneration, not a general exemption of foreign-source income. The 50% exemption and the EUR 400,000 (≈ $447,000) cap are taken from the government announcement of 17 July 2024. The enacted text and its conditions (how many years it lasts, earlier non-residence, minimum salary) were not read: the tax administration and Legilux sites could not be opened, last tried on 12 October 2026.
Checked against official sources on , some details partly verifiedChange log
Standard rules
Ordinary taxation of resident taxpayers on worldwide income
Worldwide income
Details
- On: Worldwide income of resident taxpayers
- Who: Resident taxpayers report all worldwide income
Resident taxpayers in Luxembourg are subject to income tax on their worldwide revenues (domestic and foreign-source) and must report worldwide income, exempt and non-exempt, in their return; non-residents are taxed only on Luxembourg-source income unless they opt for resident treatment.
Taxed on
Worldwide income of resident taxpayers; Luxembourg-source income (eight categories) of non-residents.
Who it applies to
- Resident taxpayers report all worldwide income, including income exempt under treaties, in the annual return.
- Non-resident taxpayers may opt to be treated as residents for tax purposes and must then declare worldwide income.
Visas
Independent of the residence permit.
Other taxes
This record states the worldwide-income principle only. The rate scale, tax classes, employment-fund surcharge and social contributions are not in it; the tax administration pages could not be opened, last tried on 12 October 2026.
Checked against official sources on , some details partly verifiedChange log
Checked against official sources on Change log
Luxembourg in pictures
Path to permanent residence · 1
- PR after 5 years · Long-term resident – EU status
Arriving in Luxembourg: first steps
- After arrival, register your address with your local commune.
- Apply for your residence permit at the immigration department, bringing your passport, visa, and any required documents such as a medical certificate.
- For salaried workers, your employer handles the ADEM certificate; keep copies of your contract and permit.
Questions people ask
Does Luxembourg have a working holiday visa?
Yes. Luxembourg has 2 working holiday visas. Working Holiday · AU NZ JP is for ages 18 to 30 and gives a first stay of 1 year. Working Holiday · TW CA CL KR is for ages 18 to 35 and gives a first stay of 1 year.
Can I retire or live in Luxembourg on my savings or pension?
Luxembourg has 1 retirement or pay-to-stay route. Private reasons residence asks for an income from EUR 1,944.4 a month (≈ $2,170) and gives a first stay of 3 years that can be renewed.
Can I move to Luxembourg by starting a business?
Luxembourg has 1 business or startup route. Self-employed permit gives a first stay of 3 years that can be renewed.
What work visas does Luxembourg offer foreigners?
Luxembourg has 4 work visas. Blue Card asks for a salary of at least EUR 65,652 a year (≈ $73,300). Salaried worker permit gives a first stay of 2 years that can be renewed. Researcher permit asks for a salary of at least EUR 3,325.59 a month (≈ $3,720) and gives a first stay of 1 year that can be renewed.
How do I get a student visa for Luxembourg?
Luxembourg has 1 student visa. Student permit asks for an income of at least EUR 1,555.52 a month (≈ $1,740).
Can I join my spouse or partner in Luxembourg?
Yes. Luxembourg has 2 spouse visas. Spouse of a resident gives a first stay of 1 year that can be renewed. Spouse of a citizen gives a first stay of 5 years that can be renewed.
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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