Luxembourg Residence by Investment

Luxembourg does not operate a traditional golden visa programme in the sense of a direct residence-for-investment scheme. Instead, the Grand Duchy offers investor and self-employed residence permits for foreign nationals who make qualifying business investments or establish companies that contribute to the Luxembourg economy. The investment pathway requires a minimum of EUR 500,000 in a Luxembourg company or EUR 3,000,000 in an existing Luxembourg business structure. This approach ensures that residence is linked to genuine economic activity rather than passive capital deployment.

There are three primary routes. First, invest EUR 500,000 or more directly in a new or existing Luxembourg company. Second, invest EUR 3,000,000 or more in an existing Luxembourg business structure such as an investment fund or holding company. Third, establish a new Luxembourg company with minimum share capital of EUR 20,000 and demonstrate sufficient financial resources to sustain the business and yourself. Each route requires a credible business plan demonstrating economic benefit to Luxembourg. TopNation Global advises on the most suitable structure based on the investor’s objectives and sector.

Luxembourg has a combined corporate tax rate of approximately 24.94% (including municipal business tax and solidarity surcharge). However, Luxembourg is renowned for its attractive holding company regime, intellectual property box, and investment fund structures that can significantly optimise the effective tax burden for international investors. Personal income tax rates are progressive, reaching a maximum of 42% for high earners. Luxembourg has an extensive network of double taxation treaties covering over 80 countries. Professional tax advisory is essential, and TopNation Global connects clients with leading Luxembourg tax specialists.

Yes. The main applicant’s spouse and dependent children may apply for family reunification residence permits once the main applicant’s residence is established. Family members receive their own residence permits granting them the right to live in Luxembourg and travel freely within the Schengen Area. Dependent children may also benefit from Luxembourg’s excellent international school system, which includes multiple English-language, French-language, and European School curricula.

The standard processing timeframe for a Luxembourg investor residence permit is approximately three to six months from submission. This timeline includes the assessment of the business plan, verification of the investment, and background checks conducted by the Direction de l’immigration. Company formation and capital deployment typically take an additional four to eight weeks prior to application submission. Engaging experienced advisors and ensuring complete documentation from the outset can help minimise processing delays.

Yes. Luxembourg citizenship may be obtained after five years of continuous legal residence in the Grand Duchy. Applicants must pass a Luxembourgish language examination (spoken proficiency at A2 level and listening comprehension at B1 level) and demonstrate integration into Luxembourg society. Luxembourg permits dual citizenship, meaning applicants do not need to renounce their existing nationality. The path from investor residence to EU citizenship is one of Luxembourg’s most compelling advantages for internationally mobile families.

Luxembourg is open to a wide range of business activities, with particular strength in financial services, investment management, fintech, logistics, space technology, and advanced manufacturing. The business plan submitted with the residence application must demonstrate that the proposed activity is viable and will benefit the Luxembourg economy — whether through job creation, innovation, or capital investment. Luxembourg’s regulatory framework is well-established and internationally respected, providing a stable operating environment for new ventures.

Yes. Luxembourg requires residence permit holders to live in Luxembourg as their primary place of residence. While there is no specific minimum number of days stipulated, the permit is predicated on genuine residence in the Grand Duchy and the active management or oversight of the Luxembourg business activity. Extended absences from Luxembourg may jeopardise the renewal of the residence permit and the path to citizenship, which requires continuous residence over five years.

Applicants must provide a valid passport, certified birth and marriage certificates, a police conduct certificate from each country of residence, proof of the qualifying investment or company formation, a detailed business plan, proof of health insurance, proof of accommodation in Luxembourg, evidence of sufficient personal financial resources, and passport-standard photographs. All documents must be translated into French, German, or English where necessary and may require apostille or legalisation. TopNation Global prepares and reviews all documentation to ensure full compliance with the Direction de l’immigration’s requirements.