Umzug nach Luxembourg: Steuern, Aufenthalt und Leben
So werden Sie in Luxembourg steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 7 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Luxembourg the top income tax rate is 46%, dividends are taxed at up to 21% and companies pay 23.9% corporate tax.
How to move and become tax resident
You can become tax resident in Luxembourg from arrival once you take up residence (Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Luxembourg — see the list below.
Living there
Luxembourg has a temperate oceanic climate with winter highs around 3.6 °C and summer highs around 23.5 °C.
Key facts
| Höchste Einkommenssteuer | 46% |
|---|---|
| Dividendensteuer | 21% |
| Gewinnsteuer | 23.9% |
| Steuerliche Ansässigkeit | ab Zuzug — Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | temperate oceanic · 3.6° / 23.5° (Luxembourg) |
Aufenthaltsprogramme in Luxembourg
Aktive Programme
- EU/EEA/Swiss free movement – registration certificate — freeMovement · 2026-10
- Investor residence permit — Investition CHF 470'000 · 2026-10
- Residence permit for private reasons – sufficient resources — Einkommen / Jahr CHF 30'500 · 2026-10
- Self-employed residence permit — entrepreneur · 2026-10
- EU Blue Card (highly qualified worker) — Einkommen / Jahr CHF 49'800 · 2026-10
- Salaried worker residence permit — employment · 2026-10
- Family reunification — Einkommen / Jahr CHF 30'500 · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Luxembourg to become tax resident?
ab Zuzug. Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months Arrival year split: worldwide income only for resident part
How much tax will I pay in Luxembourg?
In Luxembourg the top income tax rate is 46%, dividends are taxed at up to 21% and companies pay 23.9% corporate tax.
Which residence programmes does Luxembourg offer?
EU/EEA/Swiss free movement – registration certificate; Investor residence permit (CHF 470'000); Residence permit for private reasons – sufficient resources; Self-employed residence permit; EU Blue Card (highly qualified worker)
What is the usual way to move to Luxembourg?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.