Tax residency in Luxembourg: what its law actually says

How the days are counted

Luxembourg law does not say 183 days: it says a stay of more than six months, which depending on the months is 181 to 184 days, and once you pass it those first six months are taxed too. Nor does it say short absences are ignored, contrary to what is often repeated. This counter is an approximation.

Careful: owners and senior managers of a Luxembourg company are treated as resident there even if they never set foot in the country, so the count does not decide on its own.

The source