For non-EU/EEA citizens, such as Canadians, a work permit is needed to live and work in Luxembourg by law. Canadians planning to work in Luxembourg must acquire both a work permit and a residence permit. EU/EEA citizens are exempt from needing permits. Foreign workers who are not EU/EEA citizens must apply before entering Luxembourg. The work permit is tied to a specific job and employer. Therefore, individuals must have a job offer from a company in Luxembourg before applying.