Luxembourg Company Transfer Residence
At a glance
Luxembourg's intra-corporate transfer route is for managers, specialists, and trainee employees transferred within the same company group to Luxembourg.
- Type
- Intra-company transfer
- Job fit
- Managers, specialists, and trainee employees
- Core requirements
- Same company group and qualifying assignment
- What to know
- This is not an ordinary local-hire route
- What it gives
- A card normally valid for at least one year for a manager or specialist, with total residence under this transfer route limited to three years.
- Main limit
- This is not a route for a new local hire, an independent consultant, a transfer between unrelated companies or an open-ended assignment.
Summary
The intra-corporate transferee, or ICT, route lets a non-EU employee of an overseas company in a corporate group work temporarily at a Luxembourg entity in the same company or group. It covers managers, specialists and trainee employees.
The employee remains tied to the overseas undertaking and a defined temporary assignment. This is different from a permanent Luxembourg hire.
Eligibility
The worker must:
- have an employment contract with the undertaking outside the EU before and throughout the transfer;
- have worked uninterruptedly for that undertaking or group for at least 3 months immediately before the transfer application;
- transfer to a Luxembourg host belonging to the same undertaking or group;
- qualify as a manager, specialist or trainee employee; and
- have the qualifications, remuneration and assignment documents required for that role, including a plan to return to an entity outside the EU after the transfer.
The Luxembourg host submits the detailed temporary-authorization application before the worker enters Luxembourg. Evidence should establish the group relationship, overseas employment, 3-month history, transfer role and duration, work and remuneration conditions, qualifications, social-security position, passport and background record.
After entry, the worker declares arrival within 3 days, completes the medical check and applies for the ICT residence card within 90 days. Guichet.lu lists an €80 card fee.
What This Route Allows
For a manager or specialist, the card is normally valid for at least one year, or for the shorter assignment, and total ICT residence cannot exceed 3 years. For a trainee, it covers the transfer but cannot exceed a total of one year. Renewal is possible only within those overall caps.
A spouse or partner and unmarried minor children may seek family reunification. A person holding an ICT permit from another EU Member State may also have short- or long-term mobility rights for work at a Luxembourg entity in the same group; notification or a Luxembourg mobility application is still required.
What This Route Is Not
This is not a route for a new local hire, an independent consultant, a transfer between unrelated companies or an open-ended assignment. It is also different from ordinary posted-worker rules, which concern a time-limited service contract rather than the EU ICT framework.
The Luxembourg long-term resident rules exclude a person while admitted as an intra-corporate transferee, so the route should not be presented as a direct settlement path. Reaching the time cap requires departure or a separately available status; conversion is not automatic.
Next Steps
- Confirm that the overseas employer and Luxembourg host are in the same company or group.
- Classify the role as manager, specialist or trainee and check its maximum duration.
- Assemble proof of the uninterrupted 3-month employment history, group relationship, qualifications and assignment terms.
- Have the Luxembourg host file the authorization before travel.
- Complete the commune, medical and residence-card steps after arrival.
- If the assignment spans several EU countries, map which country is the principal stay before choosing the ICT mobility procedure.