🏖️ Can I carry my annual leave over to next year in Luxembourg?

With conditions

Quick answer

Yes, but only until 31 March — and not for any reason you like. The 26 working days must in principle be taken within the year. Carry-over is open only where the leave could not be taken because of the needs of the service, or where you left on maternity, adoption or parental leave with a balance outstanding. Two stubborn myths die here. First: that public holidays eat into your leave — false, the 11 statutory public holidays are not working days and are never deducted. Second: that everything is lost on 31 December — false, the date that matters is 31 March, and there is no cut-off at all if the absence was caused by illness.

📋 The rules

Statutory minimum leave: 26 working days a year since 1 January 2019, regardless of age. Working days are all calendar days except Sundays and the 11 statutory public holidays.
Accrual: one twelfth per month, i.e. 2.167 days a month, from the first year. A part-month of more than 15 days counts as a full month. A new employee must normally complete 3 uninterrupted months of service before taking leave.
Carry-over until 31 March only where the leave could not be taken because of the needs of the service or the justified wishes of other staff, or where the employee left on maternity, adoption or parental leave with an outstanding balance.
Two more generous regimes: leave from your first year with an employer can be carried over until 31 December of the following year at the employee's request; and in case of incapacity for work, leave may be taken after returning, with no 31 March cut-off.
No buy-out: an employee cannot waive leave in exchange for money — unless the employment relationship ends. On departure (dismissal, resignation, gross misconduct included), the employer must pay compensation in lieu.

🔓 Exceptions

Automatic extra days: 6 days a year for recognised disabled employees, war invalids and workers injured on the job; 3 days for underground miners; 1 day per 8-week period without an uninterrupted 44-hour rest.
De facto unlimited carry-over: where the employer shows the carried-over leave hours on the payslip, the carry-over is presumed unlimited. Conversely, having granted a 31 March carry-over once creates no company custom.
Sector restrictions: apprentices take leave during school holidays; agriculture and viticulture allow no leave as of right from 1 June to 31 October; hospitality from 15 June to 15 September; credit institutions require at least 10 consecutive days a year.

⚠️ Penalties & fines

The ITM can demand regularisation and penalise the employer. A repeated and unjustified refusal to grant leave is misconduct by the employer, justifying resignation with immediate effect at their fault — and therefore with compensation. For the employee, the invisible cost flows from the buy-out ban: days lost after 31 March cannot be turned into money while the contract runs — they only become cash on departure. For the employer, the leave balance is a provisioned debt payable in cash on the last day, calculated on recent average pay, overtime and bonuses included.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

Is a public holiday falling during my leave deducted from it?

No. The 11 statutory public holidays are not working days, so a holiday falling inside a leave period consumes none of your 26 days. It is one of the most common counting errors in Luxembourg.

Do I lose my leave on 31 December?

No, the date that matters is 31 March of the following year — and even then only if no ground for carry-over applies. Where illness prevented you from taking leave, it can be taken after you return with no cut-off.

Can my employer buy back my untaken days?

No, buy-out is prohibited while the contract runs: you cannot trade leave for money. Compensation in lieu is only due when the employment relationship ends, whatever the reason for the ending.

Is there an 18-month legal deadline to use leave?

No. Guichet.lu recommends not carrying leave beyond 18 months, but that is a health and safety recommendation, not a forfeiture rule. Several blogs wrongly present it as a statutory deadline.

What if my employer keeps refusing my leave requests?

You can refer the matter to the ITM, which can demand regularisation. A repeated and unjustified refusal is employer misconduct justifying resignation with immediate effect at their fault, with compensation.

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