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.

Residence Permit for Investors flag

Programmübersicht

Status
Active
Mindestinvestition
EUR 20.5M
Gegründet
2017
Bearbeitungszeit
3+ months
Schengen-Zugang
Ja
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Investitionsoptionen

Business Investment
EUR 500K

Weitere Ausgaben

Refundable deposit
EUR 20.0M

Staatsbürgerschaftsanforderungen

Eligibility
No direct citizenship path

Hauptvorteile

Schengen area access
Travel to EU free movement with Luxembourg citizenship after naturalization

Steuersituation

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

Programmdetails

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?

Unsere Berater können Sie durch den Antragsprozess führen und Ihnen helfen zu bewerten, ob dieses Programm zu Ihren Zielen passt.

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Investment permit conditions and procedure

Guichet.lu - Investor residence permit·Last checked: 13/01/26

Draft law 8586 mentions ending the investor permit

Luxembourg Parliament - Draft law 8586·Last checked: 13/01/26

Dossier 8586 status/updates

Luxembourg Parliament - Dossier 8586·Last checked: 13/01/26

IP regime and effective rate example

PwC Worldwide Tax Summaries - Luxembourg corporate incentives·Last checked: 13/01/26

Luxembourg IP regime overview

DLA Piper Global Expansion Guide - Luxembourg·Last checked: 13/01/26

Luxembourg parliament adopts new IP regime (Article 50ter)

EY Global Tax News·Last checked: 13/01/26

Luxembourg population data

World Bank·Last checked: 13/01/26

Expertenberatung

Finden Sie Ihren Weg zur dauerhaften Aufenthaltserlaubnis

Unsere Berater helfen Ihnen, Programme zu vergleichen, Zeitrahmen für die Staatsbürgerschaft zu verstehen und Ihre Investition optimal zu strukturieren.

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