Private Wealth 2025

LUXEMBOURG Law and Practice Contributed by: Frédéric Feyten, Alejandro Dominguez Becerra, Gérard Maîtrejean and Pawel Hermeliński, CMS

employer and in one sector. From the first renewal, the work permit is renewable for a maximum duration of three years and gives access to any sector and any profession. Third-country nationals may obtain a special resi - dence permit (long-term) for investor in Luxembourg if they meet one of the following criteria: • the investor may invest at least EUR500,000 in an existing company in Luxembourg and commits to maintaining this investment for a duration of at least five years; • the investor may invest at least EUR500,000 in a newly created company in Luxembourg and com - mits to maintaining this investment for a duration of at least three years; • the investor may invest at least EUR3 million in an existing or newly created management and invest - ment structure in Luxembourg and there maintains a suitable substance; or • the investor may invest at least EUR20 million in the form of a deposit with a financial institution in Luxembourg and commits to maintaining this investment for a duration of at least five years. The period of validity of the residence permit runs from the date of declaration of arrival at the commune. It is valid for a period of three years and renewable, for the same period of validity, as long as the conditions for obtaining remain fulfilled. An investor who has invested at least EUR500,000 in an existing company or in the creation of a company may also apply for a business licence, if they meet the Luxembourg nationality may be attributed by the sole effect of the law, that is to say automatically, without any intervention by the person concerned, in the fol - lowing situations. • Luxembourg nationality by filiation – a minor (child) obtains Luxembourg nationality if he/she was born to a parent who also has/had Luxembourg nation - ality at the time of birth or when the filiation with the child is established. required conditions. Citizenship “By Law”

• Luxembourg nationality by adoption – a minor obtains Luxembourg nationality if, for example, his/her adoptive parent/s has/have Luxembourg nationality or obtain/s it by naturalisation, option or recovery. • Luxembourg nationality by birth – Luxembourg applies the second-generation jus soli principle, according to which a minor born in Luxembourg automatically obtains Luxembourg nationality if one of his/her parents or adoptive parents was born in Luxembourg. 7.2 Expeditious Citizenship Luxembourg citizenship may be applied for in the fol - lowing three situations. Citizenship “By Naturalisation” To apply for Luxembourg nationality by naturalisation, adults must meet the following conditions: • have legally resided in Luxembourg for at least five years and the last year of residence immediately preceding the application for naturalisation must have been uninterrupted; • have knowledge of the Luxembourgish language, as attested by le certificat de réussite de l’examen d’évaluation de la langue luxembourgeoise • have taken part in a civic education course titled “ • Vivre ensemble au Grand-Duché de Luxembourg ” (“Living Together in the Grand Duchy of Luxem - bourg”) or passed the exam covering the subjects taught in this course; and • fulfil a condition of good repute. The applicant is not required to renounce their origi - nal nationality under the principle of dual nationality provided that the legislation of their country of origin allows this. Citizenship “By Option” Any non-Luxembourg person who fulfils the condi - tions listed below may acquire Luxembourg nationality by option: • adults who have a parent, adoptive parent, or grandparent who is or was a Luxembourg national; • parents of a Luxembourg minor; • in the event of marriage to a Luxembourg national;

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