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ARTICLE · 19 DECEMBER 2018

ATOZ Insights - December 2017

Atoz Tax Advisers
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Getting in the mood of the season's celebrations, the Luxembourg authorities, as is their custom, have put few tax reforms under the Christmas tree.

LuxembourgTax
Atoz Tax Advisers
Atoz Tax Advisers

Getting in the mood of the season's celebrations, the Luxembourg authorities, as is their custom, have put few tax reforms under the Christmas tree.

Indeed, 2017 is nearly behind us, 2018 is in the air, and coming with it is the budget law which brings along some new tax measures. The 2018 budget introduces measures on the investment tax credit, tax classes and non-resident taxpayers and the temporary reduced taxation of capital gains on sale of real estate. In addition, the Luxembourg tax regime of warrant plans has been amended by means of an administrative circular on 29 November 2017. This circular introduces an increase of the taxable basis of warrant plans, clarifies the conditions for employees to be eligible for the tax regime defined in the circular and amends the reporting obligations. We analyse below both the tax provisions of the 2018 budget law and the circular on warrant plans.

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