February 7, 2023
Luxembourg revises salary requirements for certain third-country nationals
Effective February 1, “qualified” third-country nationals (i.e., nationals of countries outside the EU or EEA) who seek to apply for work permits under the “intra-corporate transferee,” “salaried worker” or “posted salaried worker” categories must earn a monthly salary of at least EUR 2,936.48 (up from EUR 2,864.88 previously). In addition, “non-qualified” third-country nationals who seek to apply for work permits under the categories above must earn a monthly salary of at least EUR 2,447.07 (up from EUR 2,387.40 previously). In general, individuals are considered “qualified” employees if they perform their activities in Luxembourg on the basis of their educational credentials (e.g., a diploma) or meet certain conditions in terms of their professional experience.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert