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Luxembourg: Tax exemptions for qualified expatriates

Description

On 31 December 2010, Luxembourg issued circular nr. 95/2 introducing tax exemptions for qualified expatriates seconded within international companies (i.e. established in at least two other countries...

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Intervention Details

Intervention Type

Post-migration treatment

MAST Chapter

Migration measures

Implementation date

31 Dec 2010

Revocation date

30 Apr 2013

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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