ANNOUNCEMENT 21 May 2013On 21 May 2013, Luxembourg amended its tax exemptions for qualified expatriates (cf. Related Measures). This circular was amended on 27 January 2014. However, as the 2014 changes did not alter the existing regime but expanded it to companies located in other EEA countries (cf. Related Measures), this measure is still classified as implemented. 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 2012.
NUMBER OF INTERVENTIONS
Circular from 21 May 2013 (in French):