Europe

Luxembourg Investor Residence Permit

Residence permit for third-country investors with EUR 500k to EUR 20m investment thresholds, but proposed for abolition under draft law 8586.

Program overview

Status: Active
Minimum Investment: EUR 20.5M
Established: 2017
Processing Time: 3+ months
Schengen Access: Yes

Schedule consultation

Investment options

Business Investment

EUR 500K

Other disbursements

Refundable deposit

EUR 20.0M

Citizenship requirements

Eligibility

No direct citizenship path

Key benefits

Schengen area access

Travel to EU free movement with Luxembourg citizenship after naturalization

Tax situation

Default Rates

Eligibility: Any resident
Duration: Indefinite
Income Tax: 0-42% (progressive)
Foreign Income: Taxed
Capital Gains: 0% (private investors on long-held shares) / standard rates otherwise
Dividends: 15%
Wealth Tax: 0.5-1% on net wealth above EUR 500K
Inheritance Tax: Varies by relationship (0-48%)

IP Box Regime

Eligibility: Residency
Duration: Indefinite
Income Tax: ~4.774%
Foreign Income: Partially exempt
Capital Gains: 80% exempt
Dividends: Not applicable
Wealth Tax: None
Inheritance Tax: Not applicable

Learn more

Tax Type	Default	IP Box Regime
Eligibility	Any resident	Residency
Duration	Indefinite	Indefinite
Income Tax	0-42% (progressive)	~4.774%
Foreign Income	Taxed	Partially exempt
Capital Gains	0% (private investors on long-held shares) / standard rates otherwise	80% exempt
Dividends	15%	Not applicable
Wealth Tax	0.5-1% on net wealth above EUR 500K	None
Inheritance Tax	Varies by relationship (0-48%)	Not applicable
		Learn more

Program details

Luxembourg's residence permit for investors is a temporary authorisation to stay route for third-country nationals, launched in 2017 but explicitly proposed for abolition under draft law 8586 as of December 2025.

The program offers four qualifying investment routes: EUR 500,000 in an existing Luxembourg company with employment maintenance requirements for at least 5 years; EUR 500,000 in a new Luxembourg business creating at least 5 jobs within 3 years; EUR 3,000,000 in a management and investment structure with registered office in Luxembourg; or EUR 20,000,000 deposit with a Luxembourg financial institution committed for at least 5 years.

Direct or indirect investments in real estate acquisition or rental do not count for this permit. The investor permit is valid up to 3 years and renewable if conditions remain met. After 5 years of lawful and uninterrupted stay, third-country nationals may apply for a long-term residence permit.

Processing time is normally within 3 months for temporary authorisation to stay. Family reunification is assessed separately under Luxembourg rules. Applicants should verify current legislative status before relying on program availability due to the pending abolition proposal.

Interested in Luxembourg's Investor Residence Permit?

Our advisors can guide you through the application process and help you evaluate if this program fits your goals.

Schedule consultation

Other Residency programs