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Luxembourg implements new immigration regulations for employers, third-country nationals and dependents
Effective 1 September 2023, companies that employ third-country nationals in high-demand professions (i.e., occupations facing a shortage of labor in the EU market) are no longer subject to a labor market test and may receive a certificate (i.e., approval) from the Employment Development Agency within five working days of requesting permission to hire these individuals. Previously, these companies received certificates only after conducting a labor market test for three weeks. Companies that seek to employ third-country nationals in other professions are still subject to a labor market test, but the test is now completed within seven working days (down from three weeks). These companies may now receive certificates to hire third-country nationals within five working days of completing the labor market test.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.