Rulebook  /  Countries  /  Luxembourg

Luxembourg day-count rules

Spending time in Luxembourg? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings Luxembourg's day-count rules together — each explained in plain English, with a calculator and a link to the official source.

Tax residency

• 🇱🇺Avoid Luxembourg tax residencyLuxembourg looks first at domicile; a stay of more than six months is the alternative test.<=182 / YEAR
• 🇱🇺Become Luxembourg tax residentLuxembourg looks first at domicile; a stay of more than six months is the alternative test.>=183 / YEAR