• Type: Publication series
  • Date: 5/23/2013

Luxembourg – Tax Circular to Facilitate Relocation of Certain Inbound Skilled Workers 

KPMG in Luxembourg reports that on May 21, 2013, the Luxembourg tax authorities published a circular (L.I.R. n° 95/2 of 21 May 2013), to be applied retroactively to January 1, 2013, regarding the tax regime applicable to impatriate workers ('the Circular'). An impatriate is a foreign worker in Luxembourg. Specific tax provisions will apply in Luxembourg to impatriate workers relocating to Luxembourg as of January 1, 2013, which serve to exempt part of impatriate workers' remuneration and expenses in relation to their impatriation (assignment) to Luxembourg.


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