🇱🇺 Luxembourg

Luxembourg is part of the Schengen Area, granting EU/EEA citizens freedom of movement and the right to live and work without a separate visa. Non-EU nationals must obtain a residence permit from the Immigration Directorate; most categories require a prior authorization letter before entry. Luxembourg is unique in that about 47% of its workforce are cross-border commuters from France, Germany, and Belgium.

Non-EU workers must have a valid employment contract before applying for a combined work and residence permit known as a single permit. The employer must demonstrate the role was advertised in the EU labor market first unless the position is on the shortage occupation list. Luxembourg has particularly high demand for multilingual finance professionals, lawyers, and IT workers due to its status as the EU financial capital.

EU citizens can bring family members of any nationality; non-EU permit holders may sponsor spouses and dependent children through family reunification, subject to adequate housing and financial resources. Family members can access Luxembourg schools and the national health system immediately upon arrival with their dependent permit.

Luxembourg has a progressive income tax with a top rate of 42% for high earners; however, the impatriation regime allows new residents to deduct certain expenses and benefits for up to 8 years. Corporate tax including municipal surcharges is approximately 24.94%. Luxembourg has one of the world's most extensive tax treaty networks, with over 85 agreements covering major investment partner nations.