Global Trade Alert
Global Trade Alert

Luxembourg: Amended tax exemption regime for qualified expatriates

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

Implementation date

21 May 2013

Revocation date:

No revocation date

Last action: 21 May 2013
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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Implementation date

21 May 2013

Revocation date:

No revocation date

Last action: 21 May 2013
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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