OBS_VALUE: t Please note the Directive 2014/66 on the entry and residence of third-country nationals in the framework of an intra-corporate transfer allows for preference to be given to EU nationals over third-country nationals and requires the imposition of wage parity requirements (see Article 5(4)(b)). This Directive is implemented by the The law on freedom of circulation and immigration but does not impose any minimum salary on intracorporate transferees. However, the Law mandated ICTs to work for six months in the same company prior to their transfer to Luxembourg. Finally, the administration can refuse a transfer if the transfer does not respect the work conditions imposed by the Labour Code of Luxembourg.   