Luxembourg · Work
Luxembourg Intra-company transfer permit
First stay: 3 yrs
Residence permit for an intra-group transferred worker (ICT)
First checked against official sources on Change log
Key facts
Intra-company transfer permit is a work route for Luxembourg. Checked 2026-10-11 against the official source.
- Government fees
- €80 ≈ $89
- First stay
- 3 yrs
Cost, time and long term
Government fees€80 ≈ $89
- EUR 80 (≈ $89)Residence permit issuance tax paid when applying for the permit.
RenewalRenewable
Renewable up to 3 years for managers and experts and 1 year for trainees.
Permanent residenceTime here doesn't count
Time as a posted or transferred worker does not count toward long-term resident status.
Ministry of Foreign and European Affairs, Immigration Directorate, Luxembourg
Where to applyFrom abroad
The host entity applies; a long-stay visa and then the residence permit follow.
Why this route may not fit
Check this before you apply.
- Time on this route doesn't count toward permanent residence
- Applications are made from outside Luxembourg, not after arriving
- Needs a job offer from an employer in Luxembourg
- Not open to EU, EEA or Swiss passports
What you'll need
Who can apply3
- The applicant is a third-country national employed by a company outside the EU, under an employment contract before and during the transfer.
- The applicant has worked in the sending company or group for at least 3 uninterrupted months immediately before the transfer.
- The host entity in Luxembourg applies for the temporary residence authorisation before the applicant enters.
What you must show and pay1
- A fee of EUR 80 (≈ $89) · Residence permit issuance tax paid when applying for the permit.
Documents1
- A recent criminal record extract and proof of social security affiliation in the sending country.
Steps2
- Apply for a D visa where required, then declare arrival at the commune within 3 days and take a medical check.
- Apply for the ICT residence permit within 90 days of arrival; the permit tax is EUR80 (≈ $89).
After you arrive1
- The permit is renewable up to 3 years for managers and experts and 1 year for trainees.
When you become tax resident
How Luxembourg decides tax residence and treats foreign-source income, from its tax records.
- Foreign-source 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.
All tax rules for Luxembourg Tax records checked
Full official text
Two-step procedure for managers, experts or trainees transferred from a company outside the EU to a Luxembourg entity of the same group, applied for by the host entity; the permit lasts up to 3 years for managers and experts and 1 year for trainees. 1
What you must show and pay
- A fee of EUR 80 (≈ $89) · Residence permit issuance tax paid when applying for the permit. 1
Requirements
- The applicant is a third-country national employed by a company outside the EU, under an employment contract before and during the transfer. 1
- The applicant has worked in the sending company or group for at least 3 uninterrupted months immediately before the transfer. 1
- The host entity in Luxembourg applies for the temporary residence authorisation before the applicant enters. 1
- A recent criminal record extract and proof of social security affiliation in the sending country. 1
- Apply for a D visa where required, then declare arrival at the commune within 3 days and take a medical check. 1
- Apply for the ICT residence permit within 90 days of arrival; the permit tax is EUR80 (≈ $89). 1
- The permit is renewable up to 3 years for managers and experts and 1 year for trainees. 1
Stay
- Valid for at least 1 year for managers and experts (or the transfer period if shorter) and for the transfer period for trainees; renewable up to 3 years for managers and experts and 1 year for trainees.
- First stay: up to 36 months, decided case by case.
- Renewable, subject to the conditions in force at renewal.
Nationality
Non-EU/EEA/Swiss nationals. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Work
Work in the Luxembourg host entity of the group.
Family
A spouse or partner and unmarried children under 18 can join under the family reunification procedure.
Official sources
- Intra-group transferred worker (travailleur transféré temporaire intragroupe, ICT) · Guichet.lu (Government of Luxembourg) · checked 2026-10-11
- Le statut de resident de longue duree (Articles 80 a 88 of the amended law of 29 August 2008) · Ministry of Foreign and European Affairs, Immigration Directorate, Luxembourg · checked 2026-10-11
Intra-company transfer permit and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Intra-company transfer permit | – | 3 yr, renewable | – |
| Blue Card | Needs income of €66k+ a year ≈ $73k | – | – |
| Salaried worker permit | – | 2 yr, renewable | – |
| Researcher permit | Needs income of €3,326+ a month ≈ $3,720 | 1 yr, renewable | – |
| Blue Card Portugal | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited |
Questions people ask
How much money do I need for the Intra-company transfer permit?
A fee of EUR 80 (≈ $89). Residence permit issuance tax paid when applying for the permit.
How long can I stay on the Intra-company transfer permit?
Valid for at least 1 year for managers and experts (or the transfer period if shorter) and for the transfer period for trainees; renewable up to 3 years for managers and experts and 1 year for trainees.
Can I work on the Intra-company transfer permit?
Work in the Luxembourg host entity of the group.
Can I bring my family on the Intra-company transfer permit?
A spouse or partner and unmarried children under 18 can join under the family reunification procedure.
Who can apply for the Intra-company transfer permit?
Non-EU/EEA/Swiss nationals. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Does the Intra-company transfer permit lead to permanent residence in Luxembourg?
Time on the Intra-company transfer permit doesn't count toward permanent residence in Luxembourg.
How are Intra-company transfer permit holders taxed in Luxembourg?
No special regime in our records is tied to the Intra-company transfer permit. The standard rules apply: 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.
More in Luxembourg
Work visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-11 against 2 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Intra-group transferred worker (travailleur transféré temporaire intragroupe, ICT) · Guichet.lu (Government of Luxembourg) · checked 2026-10-11
- Le statut de resident de longue duree (Articles 80 a 88 of the amended law of 29 August 2008) · Ministry of Foreign and European Affairs, Immigration Directorate, Luxembourg · checked 2026-10-11
Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.