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Luxembourg: Offshore Legal and Tax Regimes

Employment and Residence

There are no special privileges or disabilities for the employees of non-resident or offshore operations as such. Nationals of European Union member states have free right of movement in Luxembourg. However, any stay for the purposes of employment or remunerated activity, including remunerated or non-remunerated training courses, is subject to obtaining in advance both a provisional residence permit (autorisation de sejour provisoire) from the Ministry of Justice, and a work permit from the Ministry of Labour. Presumably these permits cannot be refused to EU nationals.



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