Who qualifies for a Luxembourg ICT permit, and how long must I have worked for the company first?

The intra-corporate transferee (ICT) permit applies when a multinational moves an employee from a company outside the EU to a related entity in Luxembourg. It is open to three roles: managers, specialists who bring specific expertise, and trainee employees acquiring business techniques.

For managers and specialists, you must already have worked for the transferring business or group for at least three uninterrupted months before the transfer. The role you take in Luxembourg must genuinely match one of these categories, and you must remain employed by the foreign sending entity during the assignment rather than being locally hired.