Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

September 19, 2023
2023-1554

Luxembourg implements new immigration regulations for employers, third-country nationals and dependents

Effective 1 September 2023, companies that employ third-country nationals in high-demand professions (i.e., occupations facing a shortage of labor in the EU market) are no longer subject to a labor market test and may receive a certificate (i.e., approval) from the Employment Development Agency within five working days of requesting permission to hire these individuals. Previously, these companies received certificates only after conducting a labor market test for three weeks. Companies that seek to employ third-country nationals in other professions are still subject to a labor market test, but the test is now completed within seven working days (down from three weeks). These companies may now receive certificates to hire third-country nationals within five working days of completing the labor market test.

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

———————————————
ATTACHMENT

Full text of Tax Alert

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2024, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct