IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 27 Jan 2014 | Removal date: open ended
Still in force

Post-migration treatment

 On 27 January 2014, Luxembourg expanded its tax exemption regime for qualified expatriates to also include companies located in other EEA countries.
Previously, the tax exemptions were available only for expatriates hired by Luxembourg entities with at least 20 employees.
No affected trading partner has been mentioned, as, according to the Luxembourg Statistical Office, the migration inflow from any single country did not surpass 10'000 in 2013.
 

AFFECTED COUNTRIES

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