What changed in Luxembourg

Crypto gains are tax free after a 6-month hold, at any amount

Crypto tax and legal status

No individual wealth tax, and spouses and direct-line legal shares are inheritance-exempt

Leaving home: exit tax and ties

The 2025 inpatriate regime exempts half your pay up to EUR 200,000 a year

Personal income tax

No individual wealth tax on crypto, and crypto-to-fiat exchange is VAT exempt

Crypto tax and legal status

DAC8 reporting applies retroactively from 1 January 2026

Crypto tax and legal status

Staking, lending and DeFi have no official Luxembourg guidance at all

Crypto tax and legal status

Trading crypto as a business is taxed as commercial profit, plus municipal business tax

Crypto tax and legal status

Weighted-average cost is mandatory, FIFO and LIFO are expressly prohibited

Crypto tax and legal status

Inside 6 months, gains are speculative income with a EUR 500 cliff, not an allowance

Crypto tax and legal status

Crypto is legal and CSSF-regulated under MiCA, but not legal tender

Crypto tax and legal status

Running your foreign company's management from Luxembourg makes it Luxembourg tax-resident

Moving your company

Luxembourg City's aggregate corporate tax rate is 23.87 percent

Moving your company

Arriving with a large shareholding resets its cost basis to market value

Leaving home: exit tax and ties

The Sproochentest, not the residence clock, decides if citizenship is realistic

Permanent residency and citizenship

Naturalisation needs 5 years of residence, dual citizenship is fine

Permanent residency and citizenship

The investor residence permit is real but likely closing

Residency routes

The EU Blue Card salary threshold just rose to EUR 65,652

Residency routes

The salaried worker permit needs a job offer plus a labour market test

Residency routes

EU, EEA and Swiss citizens settle in Luxembourg with no programme needed

Residency routes

Non-EU visitors need their own private health cover

Healthcare coverage

EHIC covers medically necessary care during a temporary stay

Healthcare coverage

EU coordination generally assigns you to Luxembourg's social security system

Social security

Social security tolerates telework up to 49.9 percent, a different meter than tax

Social security

Luxembourg's top effective income tax rate reaches 45.78 percent

Personal income tax

The 34-day frontier worker rule is a tax cliff, not a taper

Personal income tax

Non-residents owe Luxembourg tax only on Luxembourg-source income

Personal income tax

More than 6 consecutive months in Luxembourg is the second residence trigger

Tax residency

An effectively used home in Luxembourg triggers tax residence from day one

Tax residency

Remote work on visitor status is legally grey but widely tolerated

Right to work

EU, EEA and Swiss citizens can work or freelance with no permit

Right to work

Third-country nationals must declare arrival within 3 days

Immigration and visa

Luxembourg has no digital nomad visa, three other doors exist

Immigration and visa

Your nationality needs a Schengen C visa before travel

Immigration and visa

Visa-free Schengen entry covers up to 90 days in 180

Immigration and visa

EU, EEA and Swiss citizens move to Luxembourg with no visa or work permit

Immigration and visa