Luxembourg tax residency: a home or more than six months
You’re a Luxembourg tax resident if you have your tax domicile there — a home you’ll keep and use — or your habitual abode. A stay in Luxembourg of more than six months always makes you resident, its first six months included. Whatever your address, you’re in principle non-resident if your centre of vital interests is abroad.
Luxembourg tax residency: a home or a habitual abode
You’re a resident taxpayer in Luxembourg, taxed on your worldwide income, if you have your tax domicile or your habitual abode there:
- Tax domicile (domicile fiscal) — a home you have in circumstances showing you’ll keep it and use it. Days don’t matter.
- Habitual abode (séjour habituel) — you stay in circumstances showing you’re there not only in passing. A stay of more than six months always makes you fully liable, its first six months included (§ 14 of the 1934 tax adaptation law).
| At a glance | Luxembourg |
|---|---|
| The test | a home, or a stay of more than six months |
| Resident from | the start of the stay |
| Vital interests abroad | in principle, non-resident |
| A day count? | no — the law looks at the stay |
Cross-border workers, permits and company heads
- Centre of vital interests abroad: whatever your address, you’re in principle a non-resident, taxed only on income from Luxembourg.
- A residence permit doesn’t automatically make you resident for tax.
- Owners and managing employees of a Luxembourg business, and board members who take part in running it, are treated as having their habitual abode where the business is — even when they’re not in Luxembourg.
- Luxembourg officials posted abroad, and their families, are treated as resident.
Germany has the same six months, brief interruptions aside: see Germany tax residency. France looks at your home and main place of stay: see France tax residency. Other countries, side by side: 183-day rule by country.
How FlySee counts it
FlySee has no Luxembourg tracker, and there’s no calculator here: the law looks at a stay of more than six months, not a count of days in a year. FlySee’s Log records every day you’re in Luxembourg and when you left, and its export lists them — the record of how long you stayed.