Business immigration
ICT permit Luxembourg
The ICT permit Luxembourg (intra-corporate transfer) lets an international group move a key employee from an office outside the EU to its Luxembourg entity for a defined assignment. It is built for groups, not for open-market hiring, and it carries its own conditions, timelines and mobility rights.
International recruitment HR and mobility managers
What the ICT permit Luxembourg is
The ICT permit Luxembourg is a combined residence and work authorisation for a third-country national transferred inside the same group of companies. The person is employed by an entity outside the EU and seconded to a host entity in Luxembourg that belongs to the same group: a parent, a subsidiary or a branch. The assignment is temporary and tied to a specific role, which is what sets this route apart from a standard local hire.
Three categories of staff qualify for the ICT permit Luxembourg:
- Managers who lead the host entity or a department within it
- Specialists with knowledge that is essential to the host entity's work
- Graduate trainees with a university degree, posted for career development
Managers and specialists can be transferred for up to around three years. Graduate trainees are posted for a shorter period, usually up to about one year. These are maximum durations set by the framework, not promises about how long any single file will run.
Conditions for an intra-corporate transfer
An intra-corporate transfer to Luxembourg rests on a few core conditions. The group has to document that the sending entity and the host entity genuinely belong to the same corporate group, and the employee needs to show prior seniority inside that group before the move, typically somewhere between three and twelve months depending on the role.
The file usually includes:
- Proof of the group relationship between the sending and host entities
- Evidence of prior employment and seniority within the group
- Qualifications, and for specialists the expertise the role demands
- An assignment letter setting out the post, the pay, the duration and the return arrangement at the end of the transfer
The assignment letter matters because the ICT permit is, by design, a return ticket: it presumes the employee goes back to a group entity outside the EU once the posting ends. We coordinate the build of this file with your HR and mobility teams so the paperwork lines up with what the authorities expect.
Intra-EU mobility for ICT holders
One of the strongest features of the ICT permit is intra-EU mobility. A person who already holds an ICT permit issued by another EU Member State can, under conditions, work at a group entity in Luxembourg without starting a brand-new national procedure from scratch. Short and longer mobility are treated differently, and notification or a separate application may be required, so each case has to be checked against the holder's existing permit and the planned duration in Luxembourg.
How it differs from other routes
The ICT permit is often confused with two other options. Here is how they separate:
- The standard work permit is for someone hired directly by a Luxembourg employer on a local contract. There is no group requirement and no posting back abroad.
- The EU Blue Card targets highly qualified workers and runs on a salary threshold (65,652 EUR for 2026, with a reduced 47,174 EUR threshold for shortage roles). It leads toward longer-term settlement rather than a fixed group assignment.
- The ICT permit sits apart: same group, temporary posting, defined assignment, and a built-in return abroad at the end.
For many groups the choice is not obvious, and the right route depends on the contract structure, the salary and how long you want the person in Luxembourg. That assessment is exactly where we help before any file is opened.
How immigrate.lu supports your transfer
We coordinate the ICT permit Luxembourg process end to end for the employer and the employee: scoping the right route, structuring the assignment letter, assembling the group and seniority evidence, and managing the practical timeline. We work hand in hand with your HR and mobility managers and with international hiring teams running cross-border recruitment. Reserved legal acts are handled by our partner lawyer.
Transfer an employee to Luxembourg
Tell us about the role and the group structure, and we will map the right route and timeline with you.
immigrate.lu is an immigration advisory house published by Financial Services Luxembourg SARL-S. Reserved legal acts are handled by Maître Cora Maglo, avocate à la Cour (CERNO Law Firm), Luxembourg Bar.
FAQ
Who can apply for the ICT permit Luxembourg?+
The ICT permit Luxembourg is open to third-country managers, specialists and graduate trainees who are transferred within the same group from an entity outside the EU to a host entity in Luxembourg. It is a group route, so a direct external hire would use a standard work permit instead.
How long does the ICT permit Luxembourg last?+
The ICT permit Luxembourg lasts for the duration of the assignment, up to around three years for managers and specialists and up to about one year for graduate trainees. These are the maximum durations in the framework, not a guaranteed length for any individual file.
What conditions must an intra-corporate transfer meet?+
An intra-corporate transfer must meet a few core conditions: proof that the sending and host entities belong to the same group, prior seniority in the group (often three to twelve months), suitable qualifications, and an assignment letter covering the post, pay, duration and return abroad at the end.
Can an ICT permit holder from another EU country work in Luxembourg?+
Yes. An ICT permit holder from another EU country can use intra-EU mobility to work at a group entity in Luxembourg without a full new national procedure, though notification or a separate step may apply depending on how long the stay lasts. Each case is checked against the existing permit.
How is the ICT permit different from the EU Blue Card?+
The ICT permit differs from the EU Blue Card in purpose: the ICT permit covers a temporary group transfer with a return abroad, while the Blue Card targets highly qualified workers on a salary threshold (65,652 EUR for 2026, or 47,174 EUR for shortage roles) and points toward longer-term settlement.
Does immigrate.lu handle the legal steps of the transfer?+
immigrate.lu coordinates the ICT permit process for both employer and employee, from route selection to building the file and managing the timeline. Reserved legal acts are handled by our partner lawyer, Maître Cora Maglo of CERNO Law Firm, a member of the Luxembourg Bar.