ACCESS LUXEMBOURG

SOLUTIONS FOR LUXEMBOURG

SELF EMPLOYED SOLUTION

Retention (for a typical contractor)

  • 61% (±7%)*

Eligibility

  • EU/EEA nationals
  • Non-EU/EEA nationals who have a residency permit allowing them to work as self-employed
  • A minimum requirement of a bachelor’s degree
  • A fixed address in Luxembourg is required to get the trade license as a self-employed professional

Work Permit

    • Non EU/EEA nationals must obtain themselves

Features

    • The contractor works in Luxembourg as a self-employed person
    • A self-employed contractor may claim various business expenses which reduce the tax charge
    • Tenebras Sàrl will apply for the trading license on behalf of the contractor
    • Taxes are paid quarterly in advance during the year based on the tax due in the last assessed year (in the first year a self assessment is made to calculate and pay taxes)
    • Social security charges are 25% of gross income (in the first year the contractor may pay the min. monthly amount of EUR 461.77)

Benefits

    • Higher retention than being an employee due to the possibility to deduct the entire social security contributions and relevant business expenses
    • Flexibility in choosing own working hours and place; possibility of holding simultaneous contracts
    • Social security contributions may be reduced by obtaining an A1 in the contractor’s home country
    • We prepare the accounting and tax returns for the contractor
    • Tenebras Sàrl is expert in Luxembourgish tax and social security

Registrations

    • Tenebras Sàrl will ensure all required registrations for taxes and social security, as well as obtain a trade license for working as a self-employed professional in Luxembourg
    • The only registration the contractor must do in person is registration at the town hall

EMPLOYED

Retention (for a typical contractor)

  • 56% (±6%)*

Eligibility

    • All nationals
    • No degree required

Work Permit

    • Tenebras Sàrl can sponsor work permits for non EU/EEA

Features

    • The contractor is employed by Tenebras Sàrl (the Employer)
    • The Employer runs a payroll and deducts the necessary tax and social security costs
    • The employer and employee social costs are part of the contract value

Benefits

    • Easy to implement
    • Open to non-EU/EEA nationals and non-graduates
    • Eligibility for unemployment benefits
    • Attractive to lenders
    • Immigration services
    • Tenebras Sàrl is expert in Luxembourgish tax and social security

Registrations

    • Tenebras Sàrl will ensure all required registrations for taxes and social security in Luxembourg
    • The only registration the contractor must do in person is registration at the town hall

PERSONAL SERVICES COMPANY (PSC)

Retention (for a typical contractor)

  • 61% (±7%)*

Eligibility

    • Available to all EU and EFTA nationals

Visa Requirement

    • An Entry Visa is not required by nationals of EU/EFTA member States
    • A person needs to prove his/her identity at the border with a valid travel document (passport/ID card)

Work Permit Requirement

    • Citizens of EU/EFTA Member States are free to live and work in Luxembourg without a work permit
    • Citizens of non-EU/EFTA Member States are required to possess a work permit before commencing their activities in Luxembourg

Features

    • If the contractor does not already have a Limited Company, UK or foreign, ATA will incorporate a new UK Limited Company ‘in-house’ for them to use
    • ATA will arrange the social security registration, in conjunction with our associates in Luxembourg

Benefits

    • Contractors can maximise their overall retention by reducing social security costs and taxable income through allowable expenses, expatriate tax regime, A1 certificate and pension contributions

Registrations

    • ATA will ensure all required registrations are done in Luxembourg
    • The contractor will be registered with ATA
    • ATA will take care of all work-related permits and registration formalities

Retention (for a typical contractor)

  • 61% (±7%)*

Eligibility

  • EU/EEA nationals
  • Non-EU/EEA nationals who have a residency permit allowing them to work as self-employed
  • A minimum requirement of a bachelor’s degree
  • A fixed address in Luxembourg is required to get the trade license as a self-employed professional

Work Permit

    • Non EU/EEA nationals must obtain themselves

Features

    • The contractor works in Luxembourg as a self-employed person
    • A self-employed contractor may claim various business expenses which reduce the tax charge
    • Tenebras Sàrl will apply for the trading license on behalf of the contractor
    • Taxes are paid quarterly in advance during the year based on the tax due in the last assessed year (in the first year a self assessment is made to calculate and pay taxes)
    • Social security charges are 25% of gross income (in the first year the contractor may pay the min. monthly amount of EUR 461.77)

Benefits

    • Higher retention than being an employee due to the possibility to deduct the entire social security contributions and relevant business expenses
    • Flexibility in choosing own working hours and place; possibility of holding simultaneous contracts
    • Social security contributions may be reduced by obtaining an A1 in the contractor’s home country
    • We prepare the accounting and tax returns for the contractor
    • Tenebras Sàrl is expert in Luxembourgish tax and social security

Registrations

    • Tenebras Sàrl will ensure all required registrations for taxes and social security, as well as obtain a trade license for working as a self-employed professional in Luxembourg
    • The only registration the contractor must do in person is registration at the town hall

Retention (for a typical contractor)

  • 56% (±6%)*

Eligibility

    • All nationals
    • No degree required

Work Permit

    • Tenebras Sàrl can sponsor work permits for non EU/EEA

Features

    • The contractor is employed by Tenebras Sàrl (the Employer)
    • The Employer runs a payroll and deducts the necessary tax and social security costs
    • The employer and employee social costs are part of the contract value

Benefits

    • Easy to implement
    • Open to non-EU/EEA nationals and non-graduates
    • Eligibility for unemployment benefits
    • Attractive to lenders
    • Immigration services
    • Tenebras Sàrl is expert in Luxembourgish tax and social security

Registrations

    • Tenebras Sàrl will ensure all required registrations for taxes and social security in Luxembourg
    • The only registration the contractor must do in person is registration at the town hall

Retention (for a typical contractor)

  • 61% (±7%)*

Eligibility

    • Available to all EU and EFTA nationals

Visa Requirement

    • An Entry Visa is not required by nationals of EU/EFTA member States
    • A person needs to prove his/her identity at the border with a valid travel document (passport/ID card)

Work Permit Requirement

    • Citizens of EU/EFTA Member States are free to live and work in Luxembourg without a work permit
    • Citizens of non-EU/EFTA Member States are required to possess a work permit before commencing their activities in Luxembourg

Features

    • If the contractor does not already have a Limited Company, UK or foreign, ATA will incorporate a new UK Limited Company ‘in-house’ for them to use
    • ATA will arrange the social security registration, in conjunction with our associates in Luxembourg

Benefits

    • Contractors can maximisetheir overall retention by reducing social security costs and taxable income through allowable expenses, expatriate tax regime, A1 certificate and pension contributions

Registrations

    • ATA will ensure all required registrations are done in Luxemburg
    • The contractor will be registered with ATA
    • ATA will take care of all work-related permits and registration formalities