Luxembourg
Residency route coverage
| Route family | Routes | Coverage |
|---|---|---|
| Investment |
| Routes recorded |
| Remote work | No routes recorded | No qualifying route as of 2026-06-12[6][12] Luxembourg has no digital-nomad or remote-work route. Art. 38 of the Immigration Law lists every basis on which a third-country national may stay for more than three months – salaried, highly qualified, intra-corporate, posted and seasonal work; self-employment; sport; study, training, volunteering and au pair placement; research; family; investment; and private or particular reasons – alongside long-term resident status and the intra-EU mobility cases, and none of those limbs covers work done for an employer or clients abroad. Guichet's index for third-country nationals lists the same categories and no nomad page. The closest instrument is the 'vie privée' own-resources permit under art. 78(1)1, shown here under passive income, but it counts income only from a professional activity carried on in another EU or Schengen state, or from an EU or Schengen pension. |
| Passive income | Routes recorded | |
| Entrepreneur | Routes recorded | |
| Work |
| Routes recorded |
| Study |
| Routes recorded |
| Family | Routes recorded |
Country facts
Identity
| Local name | Luxembourg / Lëtzebuerg |
|---|---|
| ISO code | LUX |
| Region | Europe |
| Currency | EUR as of 2026-08-14[5] EU country profile: 'Currency: euro (€)'; 'Euro area: member since 1 January 1999'. |
| Official languages | fr, de, lb as of 2026-08-14[5] EU country profile: 'Official EU language(s): French, German', and in the political-system section 'Luxembourg has three official languages: French, German and Luxemburgish. The first two are official EU languages.' Luxembourgish is recorded here because it is an official language of the country, which is the field's question, even though it is not an official EU language. Administrative practice accepts German, French and English documents in immigration files (see the route records). |
Memberships
| Memberships |
|
|---|
Permanent residence
| Qualifying years | 5 as of 2026-06-12[7][12] Law of 29 August 2008 art. 80(1): a third-country national who shows 'un séjour régulier ininterrompu d'au moins cinq années précédant immédiatement l'introduction de la demande' may apply for long-term resident status (statut de résident de longue durée). Corroborated by the guichet route pages, which each state that after five years of lawful and uninterrupted stay the holder may apply for a long-term residence permit. |
|---|---|
| Language requirement | none as of 2026-06-12[12] Art. 81(1) states the conditions for long-term resident status exhaustively as: stable, regular and sufficient resources without recourse to social assistance (per a grand-ducal regulation), appropriate housing, health insurance for the applicant and dependent family members, and no danger to public order or public security. No language condition appears. This records the immigration statute only; it is not a statement about the separate nationality-law language test (see citizenship). |
| Integration requirement | No as of 2026-06-12[12] Same basis as language_requirement: no integration test or programme is among the art. 81(1) conditions for long-term resident status. |
| Income requirement | Not established from a qualifying source as of 2026-06-12[12] |
| Absence rules |
|
Citizenship
| Years to naturalisation | 5 as of 2024-12-24[9][13] Law of 8 March 2017 on Luxembourgish nationality art. 14(1)1°: naturalisation is open to an adult on condition 'd'avoir une résidence habituelle au Grand-Duché de Luxembourg et de s'y trouver en séjour régulier depuis au moins cinq années, dont la [dernière année … doit être ininterrompue]'. Guichet states the same: at least five years of legal residence, the final year immediately preceding the application uninterrupted. Option and recouvrement are separate acquisition procedures with their own conditions and are not recorded here. |
|---|---|
| of which on permanent residence | Not applicable as of 2024-12-24[13] Art. 14(1)1° conditions naturalisation on habitual residence plus 'séjour régulier' — lawful residence — not on holding long-term resident status under art. 80 of the immigration law. No part of the five years must be spent on a permanent-residence status, so the field has no value to record rather than a value of zero. |
| Dual citizenship | allowed as of 2024-12-24[13] Law of 8 March 2017 art. 55 states the grounds of loss exhaustively: 'La nationalité luxembourgeoise se perd par renonciation ou par déchéance.' Voluntary acquisition of a foreign nationality is not among them, and art. 57 makes renunciation a deliberate act of the person concerned. Whether the other nationality is retained is a question for that other state's law. |
| Language requirement | Recorded at the source, but not reducible to a single value as of 2025-05-23[8][13] |
| Citizenship test required | Yes as of 2025-05-23[8][9] Guichet, naturalisation prerequisites: the applicant must have 'taken the "Vivre ensemble au Grand-Duché de Luxembourg" course or passed the test covering the topics taught in this course'. Recorded true because a civics requirement exists; note that attendance at the course discharges it without sitting or passing the examination, so this is not a pass/fail test in every case. |
Tax
| Tax-residency day threshold | Not established from a qualifying source as of 2026-08-14[3] |
|---|---|
| Other tax-residency triggers | domicile, habitual abode as of 2026-08-14[3] ACD: resident taxpayer if 'domicile fiscal' or 'séjour habituel' in Luxembourg; non-resident if neither and there is Luxembourg-taxable income. The ACD adds that, regardless of address, a person is in principle a non-resident taxpayer as long as their centre of vital interests is abroad — that is used there as a counter-indication rather than as a standalone positive trigger, so centre_of_vital_interests is not listed. The same page states that obtaining a residence permit under the Law of 29 August 2008 does not automatically imply tax residence. |
| Headline income tax rate | 42% as of 2025-01-17[2] Top marginal rate of the base tariff (tarif de base, class 1), applicable from tax year 2025: '42 % pour la tranche de revenu dépassant 234 870 euros'. This is the base-tariff rate only; the solidarity-fund surcharge and municipal business tax are separate levies and are not folded into this figure. |
| Income tax structure | progressive as of 2025-01-17[2] ACD: 'Le tarif de base … est basé sur le principe de l'imposition selon la capacité contributive des contribuables en appliquant un tarif progressif', with brackets running from 0% below EUR 13,230 to 42% above EUR 234,870. |
| Net-wealth tax | Not established from a qualifying source |
| Inheritance or estate tax | Not established from a qualifying source |
| Special tax regimes |
|
Your next step
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Reference figures
| monthly social minimum wage for unskilled workers aged 18 and over |
|
|---|---|
| monthly social minimum wage for skilled workers aged 18 and over |
|
Changes
No changes recorded
Verification
| Sources cited | 13 |
|---|---|
| of which official (tier 1) | 13 |
| Oldest as-of date | 2024-12-24 |
| Newest as-of date | 2026-08-14 |
| Reviewed on | 2026-08-17 |
| Schema version | 1.1 |
Sources
- [1] Impatriés (régime fiscal, art. 115 n° 13b L.I.R.)
Administration des contributions directes (ACD) · official guidance · Tier 1 · Accessed 2026-08-14 - [2] Tarif de base applicable aux personnes physiques (impôt sur le revenu)
Administration des contributions directes (ACD) · official guidance · Tier 1 · Published 2025-01-17 · Accessed 2026-08-14 - [3] Résident / non-résident
Administration des contributions directes (ACD) · official guidance · Tier 1 · Accessed 2026-08-14 - [5] Luxembourg – EU country (accession, euro area, Schengen, official EU languages)
European Union (Directorate-General for Communication) · official portal · Tier 1 · Accessed 2026-08-14 - [6] Third-country national – stays of more than 3 months
Guichet.lu – State Information and Press Service, Luxembourg · official portal · Tier 1 · Accessed 2026-08-14 - [7] Conditions of residence for investors from third countries
Guichet.lu – Ministry of Home Affairs, General Department of immigration · official portal · Tier 1 · Published 2023-07-10 · Accessed 2026-08-14 - [8] Prerequisites for voluntary acquisition of nationality (Luxembourgish language test, 'Vivre ensemble' course)
Guichet.lu – Ministry of Justice · official portal · Tier 1 · Published 2025-05-23 · Accessed 2026-08-14 - [9] Acquiring Luxembourgish nationality by naturalisation
Guichet.lu – Ministry of Justice · official portal · Tier 1 · Published 2022-03-21 · Accessed 2026-08-14 - [11] Parametres sociaux valables au 1er juin 2026 (nombre indice applicable 992,24)
Inspection generale de la securite sociale (IGSS), Luxembourg · official guidance · Tier 1 · Published 2026-06-01 · Accessed 2026-08-14 - [12] Version consolidée applicable au 12/06/2026 : Loi du 29 août 2008 portant sur la libre circulation des personnes et l'immigration
Journal officiel du Grand-Duché de Luxembourg (Legilux) · statute · Tier 1 · Published 2026-06-12 · Accessed 2026-08-14 - [13] Version consolidée applicable au 24/12/2024 : Loi du 8 mars 2017 sur la nationalité luxembourgeoise
Journal officiel du Grand-Duché de Luxembourg (Legilux) · statute · Tier 1 · Published 2024-12-24 · Accessed 2026-08-14