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Luxembourg: Offshore Legal and Tax Regimes

Employment and Residence

This page was last updated on 25 June 2020.

There are no particular privileges or penalties 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 person staying to do paid work or attend a training courses must obtain in advance a provisional residence permit (autorisation de séjour 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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