Luxembourg's Investor Residence Permit (titre de séjour pour investisseur) lets non-EU nationals reside in the Grand Duchy on the basis of a substantial capital investment. Introduced in 2017 under Article 53bis of the immigration law, it is administered jointly by the Ministry of Home Affairs together with the Ministry of the Economy and the Ministry of Finance. It targets high-net-worth individuals willing to invest through one of four defined routes: putting capital into an existing Luxembourg company, creating a new one, contributing to an investment or management structure, or depositing funds with a Luxembourg financial institution. Real estate does not qualify. Uptake has been extremely low — only nine permits issued since 2017 — and a draft law proposing to abolish the program is currently moving through parliament. As of mid-2026 the bill has not been adopted and the program remains fully operational and open to new applications.
Four qualifying options are available:
For the company and structure routes, at least 75% of the investment must be equity (maximum 25% borrowed over 3+ years); the deposit route requires 100% equity with funds free of liens. Investors using either €500,000 route may later request an establishment authorization to operate as self-employed business owners.
The permit is valid for 3 years from the date of the municipal arrival declaration. It is renewable for successive 3-year periods provided the investment conditions continue to be met; renewal must be requested within 2 months before expiry. After 5 years of continuous lawful residence, holders may apply for EU long-term resident status. Within roughly 12 months of issuance, the approving minister verifies ongoing compliance; non-compliant investors get up to 12 months to remediate before the permit can be withdrawn.
The investor's spouse, registered partner, and dependent children under 21 may apply for family reunification under the general provisions of the immigration law. Family members receive independent residence permits allowing them to live, work, and study in Luxembourg, and may pursue permanent residence and citizenship along the same pathway.
Investor residents are subject to Luxembourg's standard progressive income tax on worldwide income, plus a solidarity surcharge. Luxembourg imposes no net wealth tax on individuals, and close family members are exempt from inheritance and gift taxes. Qualifying newcomers may benefit from the enhanced impatriate regime — a 50% tax exemption on gross remuneration up to €400,000 a year for 8 years, for those earning at least €75,000 who have not resided in Luxembourg or within 150 km during the previous 5 years.
The procedure has three stages. Stage 1 — submit the investment project for a favorable ministerial opinion: the Ministry of the Economy handles the €500,000 business investments, while the Ministry of Finance handles investment structures and deposits. The minister must respond within 3 months; no response counts as a rejection, and a favorable opinion is valid for 1 year. Stage 2 — apply for a temporary stay authorization at the Direction générale de l'immigration or a Luxembourg mission abroad. Applications must be filed from abroad before entering Luxembourg, and visa-required nationals also need a Type D long-stay visa. Stage 3 — after arrival, declare arrival at the commune within 3 days, undergo a medical examination including tuberculosis screening, and file the residence permit application within 3 months via MyGuichet.lu or by post. Total processing takes roughly 4 to 6 months.
The program has seen very little use — only nine permits in its history. A draft law tabled in July 2025 proposes abolishing the investor residence permit category, citing limited economic value, and bundles this with EU single-permit transposition and family-reunification reform. As of June 2026 the bill is still in parliamentary committee (a rapporteur was appointed and committee amendments adopted in April 2026) and has not been voted, so the program continues to accept applications. The government has signaled that future investors should instead use the self-employed worker residence permit.