Citizens of the EU/EEA are entitled to free circulation within the EU, giving them the right to work and live anywhere in the EU.

EU/EEA nationals must hold a valid national identity card or passport.

A business that intends to recruit staff must file a declaration of job vacancy with the ADEM at least three working days before publishing the job offer.

The formalities to be completed depend on whether the EU/EEA citizen intends to stay for over three months. If they intend to stay for a duration of over three months, then a declaration of arrival must be completed within eight days of arrival in Luxembourg at the offices of the authorities of the commune where they intend to reside.

The EU/EEA national will receive a registration certificate as a result of their application.

Before entering Luxembourg

Declaration of vacant position

A business that intends to recruit staff must file a declaration of job vacancy with the ADEM at least three working days before publishing the job offer. If the ADEM cannot provide a suitable candidate within three weeks, the employer may request a certificate entitling the hire of a foreign national.

Temporary residence certificate

Prior to their arrival in Luxembourg, the future foreign national employee must submit an application for a temporary residence certificate to the Luxembourg Immigration Directorate from their country of origin. The application must be submitted and approved before entering Luxembourg.

The application for a temporary residence certificate must contain, in particular, the following:

• A valid passport
• A police record
• A copy of the applicant's diplomas or professional qualifications
• A copy of the employment contract (compliant with Luxembourg law), dated and signed
• A curriculum vitae
• The original certificate issued by the ADEM authorizing the employer to hire a third-country employee

The temporary residence certificate will be sent by post to the address given by the applicant. It is valid for 90 days.

After entering Luxembourg

Declaration of arrival

A foreign national must arrive in Luxembourg with valid travel documents (passport and visa, where required) within 90 days of issuance of the temporary residence certificate.

A declaration of arrival at the administration of the commune where they intend to establish residence must be completed within three days of arrival in Luxembourg. The applicant will receive a copy of such declaration of arrival.

The copy of the declaration of arrival together with the residence certificate is valid as a work and residence permit until the permanent residence permit has been processed (or for a stay of less than 90 days).

Medical check

The foreign national salaried worker who intends to stay for more than three months must undergo a medical check as soon as possible, which consists of the following:

• A medical examination by a doctor established in Luxembourg
• A TB screening by the LMS

After receiving the results of these examinations, the Immigration Medical Department of the National Health Directorate will issue a medical certificate, which will be sent to the Immigration Directorate of the Ministry of Foreign Affairs to allow the residence permit application to be processed.

Permanent residence permit

Foreign national salaried workers who hold a temporary residence permit must submit an application for a permanent residence permit to the Ministry of Foreign Affairs within 90 days of entry into Luxembourg.

The residence permit takes the form of a chip card containing the individual's biometric data.

The employees in this category are those working under an employment contract for an indefinite duration and who are temporarily assigned by their employing company to a Luxembourg entity that is part of same group as the transferring company.

The transferring and the receiving companies must have concluded a transfer contract, and a new employment contract must be concluded between the transferred worker and the Luxembourg entity, indicating the specific activities and duration covered by the transfer.

This category concerns employees temporarily seconded to Luxembourg by their foreign employer to a third-party company for the performance of specific services (i.e., technical assistance) in the scope of a service agreement.

The secondment should not result in the employee's effective involvement in the daily running of the Luxembourg host company's activity, and the seconded employee will remain part of the sending business's permanent staff.

Before entering Luxembourg

Although the posting business will not need to file a declaration with the ADEM for a local market test, a number of procedures will need to be fulfilled, which are listed below.

Secondment authorization

The Luxembourg host company must submit a posted work application form to the Luxembourg Inspectorate of Labor and Mines, and appoint a temporary holding person who will be charged with providing the mandatory documentation in the event of an inspection by the Luxembourg authorities. The application must be submitted and approved before entering the country. If more than one employee is concerned, a collective secondment application will be filed online.

Social security

The posting entity established in an EU member state or equivalent must demonstrate affiliation to the social security in the country of origin for the full duration of the posted work (notably by requesting an A1 or E101 certificate).

A posting entity established outside the EU must ensure that the seconded employee is affiliated with the social security system in the country of origin if a bilateral social security agreement exists between Luxembourg and the posting company. If no bilateral convention exists, the posted worker must be affiliated with Luxembourg social security for the duration of the secondment.

Tax

If the posted worker is to stay in Luxembourg for under 183 days, the posting entity must ensure that the seconded workers' salaries are subject to the income tax of the country in which the posting company has its registered office. If their stay exceeds 183 days, the posting entity must ensure that the workers' salaries are subject to Luxembourg income tax.

Labor law

Luxembourg labor law provisions must be respected for the duration of the seconded employees' posting, notably regarding working times and minimum salary.

Temporary residence certificate

A non-EU citizen being posted to Luxembourg by a non-EU business will need to apply for a temporary residence permit prior to arriving in Luxembourg. The application for a temporary residence certificate must contain the nature and duration of the work to be performed and the circumstances that justify the issuance of a posting authorization. A copy of an employment contract for an indefinite duration with a minimum of six months' length of service with a foreign employer and a copy of service contract between this foreign employer and the Luxembourg host company will also be required.

As an exception, the undertaking located in any other EU/EEA member state or in Switzerland may post their workers, within the framework of a service provision agreement, to Luxembourg, irrespective of their nationality, insofar as such workers are entitled to reside and work during the posting in the country where the posting entity is located.

Visa D

Before traveling and leaving the country of origin, the foreign national subject to a visa must complete the visa type D application form and deposit it at the Luxembourg diplomatic or consular mission in their country of residence, or the embassy or consulate of the country in the Schengen Area that represents Luxembourg in relation to the issuance of visas (Belgium or the Netherlands).

The visa, valid for a maximum period of three months to one year, is affixed in the passport in the form of a seal.

After entering Luxembourg

The foreign national must fulfill the three conditions detailed above in the section "Third-country employee," specifically:

• Declaration of arrival
• Medical check
• Permanent residence permit application as a posted worker

The residence permit with authorization to work as a posted employee will be issued for the effective duration of the work foreseen to perform the provision of services. It may be extended in exceptional circumstances.