Luxembourg (LU)
Luxembourg is a tiny but remarkably prosperous constitutional monarchy at the heart of Europe — a founding member of both the EU and NATO — celebrated as the world's most productive economy per capita, the EU's premier financial centre, and home to the highest minimum wage on the continent.
Leaving Luxembourg
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
Ideal departure planning: 3–4 months out: give notice on rental contract and at work (check employment notice period). Begin job search in destination country if applicable. Research pension refund / portability. 2–3 months out: cancel utilities with required notice periods. Notify ACD, SECU, CNS, commune of departure date. Start packing/selling excess belongings. 1 month out: deregister from commune. Cancel/transfer bank accounts. Forward mail with POST Luxembourg. Do final tax review — check for outstanding ACD assessments. 2 weeks out: final état des lieux with landlord. Ensure all important documents are scanned and stored digitally. After departure: file final Luxembourg tax return if required. Monitor bank and email for any outstanding Luxembourg correspondence.
Deregistration
When leaving Luxembourg, you must deregister your address at your commune (administration communale). Bring your identity documents and inform them of your departure date and new address. EU citizens: your EU right of residence certificate is cancelled. Non-EU nationals: your titre de séjour becomes void — do not use it after departure. Notify the ACD (tax authority) and SECU of your departure. Important: deregistration triggers a cascade of administrative end-processes. Give yourself 4–6 weeks before departure to complete all deregistrations properly.
Tax clearance
You are liable for Luxembourg income tax for the period you were resident in the current calendar year. If you leave part-way through the year, you remain taxable on all Luxembourg-source income and may need to file a pro-rata annual tax declaration (déclaration d'impôts). If you were subject to the impatriate tax regime, this ends on your departure. Non-residents who continue to receive Luxembourg-source income (rental, dividends, pension) remain subject to Luxembourg non-resident withholding taxes. Complete all outstanding tax filings before leaving — the ACD can contact you afterwards but it is easier to resolve while still in Luxembourg. If you are owed a tax refund, ensure the ACD has your foreign bank account details.
Pension portability
Luxembourg pension contributions (cotisations pension) accumulated at CNAP (Caisse Nationale d'Assurance Pension) are fully portable across EU countries under EU social security coordination regulations (EC 883/2004). Your Luxembourg pension entitlements are preserved and will be paid from Luxembourg when you reach retirement age (65 years), even if you live abroad. For non-EU destination countries, check if Luxembourg has a bilateral social security agreement. If you have fewer than 120 months (10 years) of contributions and are leaving for a non-agreement country, you may be entitled to a pension refund (remboursement des cotisations pension) — apply at CNAP.
Health insurance
CNS (Caisse Nationale de Santé) health insurance ends on the date you are no longer a Luxembourg resident or employed in Luxembourg. Notify your CNS affiliation centre of your departure. If you have supplementary insurance (mutuelle such as Foyer Santé, AXA, Lalux), check your policy for cancellation terms and notice periods. For EU citizens moving within the EU, your EHIC card covers emergencies until your new country's system is in place. Ensure you are registered with the new country's health system immediately upon arrival.
Bank account
You may keep your Luxembourg bank account after leaving, subject to your bank's policies for non-residents. Notify your bank of your change in tax residency (important for CRS/FATCA reporting). Some banks restrict services for non-residents — check with your bank. Close accounts you no longer need. Transfer any remaining balances. Cancel standing orders (domiciliations) and direct debits. Revolut and Wise can serve as transition accounts during the move. If you have a LuxTrust account, consider whether you need to maintain it for online access to MyGuichet.lu for future tax matters.
Utilities
Cancel or transfer utility contracts: electricity and gas (Creos / Enovos — give 1–3 months notice), water (commune — shorter notice), internet and telephone (POST Luxembourg / Orange / Tango — check contract notice periods: typically 1–3 months. Early termination fees may apply). Notify POST Luxembourg for mail forwarding (réexpédition du courrier): up to 12 months, fee applies. Cancel any subscriptions (streaming services, gym, club memberships).
Rental contract
Standard Luxembourg rental notice period: 3 months written notice (by registered letter — recommandé avec accusé de réception) for the tenant in a typical bail d'habitation. Some contracts specify different terms — check your bail carefully. Conduct a joint exit inspection (état des lieux de sortie) with your landlord before departure. Document all room conditions with photographs. Rental deposit (caution): must be returned within 3 months of exit with a detailed accounting of any deductions. Deductions are only permitted for documented damage beyond normal wear and tear. Challenge unreasonable deductions in writing within the 3-month window.
Leaving the Country
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