On 10 July 2023, Luxembourg introduced online application processes for EU citizens and third-country nationals who seek to apply for resident permits, cards or certificates. The Luxembourg Ministry of Foreign and European Affairs recently announced that the following individuals (or immigration service providers on their behalf) are now eligible to file applications online (i) eligible EU citizens who seek to apply for permanent residence certificates or replacement of their residence certificates if the original is lost or damaged; (ii) eligible third-country nationals (i.e., nationals of countries outside the EU and EEA) who are family members of EU citizens and seek to apply for permanent residence cards, replacement of their residence certificates if the original is lost or damaged, or renewal of their existing residence cards; and (iii) Other eligible third-country nationals who seek to apply for temporary or long-term residence permits, replacement of their residence permits if the original is lost or damaged, or renewal of their existing residence permits. The online application process is currently available in French language, and the Ministry is expected to issue German and English versions in the coming weeks.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Full text of Tax Alert