Overview of the New Luxembourg Tax Measures to Improve Talent Attraction and Retention
By EsqSocial Corporation 17/01/25
On December 20, 2024, the Luxembourg parliament adopted without material changes the tax relief package bill that we covered in a previous publication. Amongst others, this law introduces, as of fiscal year 2025, the following changes to improve talent attraction and retention: (1) the impatriate regime now provides for a 50% exemption of up to EUR400,000 of the annual gross remuneration of an eligible employee for a period of up to nine fiscal years; (2) the thresholds for the...
By: A&O Shearman