Announcement
21 May 2013
On 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.
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Number of interventions
2
1 certainly harmful
0 likely harmful
1 liberalising
List of interventions
2 in force
Implementation date
21 May 2013
Revocation date:
No revocation date
Post-migration treatment
In force
However, they will now have to earn a gross income of at least 50'000 EUR annually.
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Implementation date
21 May 2013
Revocation date:
No revocation date
Post-migration treatment
In force
With the latest changes, expatriates will no longer have to be hired temporarily to be eligible for the regime.
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