Internship

What is an internship in Luxembourg? — An internship in Luxembourg is a temporary practical placement in a company or institution with the aim of developing skills, gaining work experience or exploring a professional field, usually lasting 6 months. Internships may be paid or unpaid, depending on their nature, duration and legal framework, and must be formalised by a written agreement.

How are internships compensated? — Compensation for internships in Luxembourg depends on the type and duration of the internship:

For interns who have successfully completed the first cycle of higher education (e.g., BTS or bachelor's degree), the reference is the qualified social minimum wage. These compensation rules apply to both academic and voluntary internships.

Are internships taxed in Luxembourg? — Whether an internship is taxed in Luxembourg depends on its nature and compensation. Internships that are part of a formal education program (academic internships) are typically unpaid and therefore not subject to income tax or social security contributions. However, if a student receives a significant allowance, it may be treated as taxable income depending on the amount and regularity.

Voluntary internships, on the other hand, are considered similar to regular employment when paid. Interns in this category are subject to income tax and social security contributions if their remuneration exceeds the non-taxable income threshold. In such cases, the employer is responsible for deducting these charges from the intern’s salary and registering them with the national social security system.

In summary, academic internships are usually tax-free, while voluntary internships may be taxed if they meet certain conditions.

What are the working hours during an internship? — Working hours for interns generally align with the standard full-time schedule of 40 hours per week. Interns are also entitled to rest breaks and public holidays as provided for by Luxembourg labor law.

What about social security and insurance? — Academic interns are typically covered by the insurance provided through their educational institution. In contrast, employers are required to register voluntary interns with Luxembourg’s social security system.

How to find an internship in Luxembourg? — You can secure an internship in Luxembourg by consulting the following resources: