Academic internship (Study-Related)

What is an Academic internship? — A academic or study related internship is an internship that is formally required as part of an educational program. It is governed by a tripartite agreement (convention de stage) between the intern, the host organization, and the educational institution. This type of internship is primarily aimed at allowing students to apply theoretical knowledge in a professional setting.

Who can do a Academic internship? — Only students enrolled in a recognised secondary or higher education program can participate in a academic internship. The internship must be directly related to their studies and supervised by both the school and the company. It is not available to individuals who are no longer enrolled in an educational program.

Is a Academic internship paid? — In most cases, a academic internship is unpaid because it is considered part of a student’s education. There is no legal obligation to pay study-related interns in Luxembourg, unless the company chooses to, and allowances must stay "modest" to remain non-taxable.

What is the legal duration of a Academic internship? — The duration of a academic internship is usually defined by the educational institution and cannot exceed six months unless specific exceptions apply. Successive internships with the same employer without a proper break can raise legal issues (being seen as disguised employment) as the internship must not replace an existing job or be used to fill a vacant position permanently.

What are the working conditions during a Academic internship? — Interns generally follow the working hours of the host company, often up to 40 hours per week. They are entitled to rest breaks and public holidays as per Luxembourg’s labour law, but are not entitled to paid leave unless specifically granted by the host organisation. Some companies in Luxembourg voluntarily offer interns 1–2 days off per month for longer internships, but it's not mandatory.

Is a Academic internship subject to tax or social contributions? — If the internship is unpaid or only includes a modest allowance, it is generally not subject to income tax or social security contributions. However, if the company pays a regular or significant allowance, it may be considered taxable income. The educational institution usually remains responsible for the intern’s insurance coverage during the internship.