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ARTICLE · 27 MAY 2025

ATOZ Insights - May 2025

Atoz Tax Advisers
Atoz Tax Advisers
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Atoz Tax Advisers

Atoz Tax Advisers

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As spring is upon us, the time has come to present our latest edition of our Insights, highlighting recent developments from the Grand Duchy, at European level, and in the Middle East over the past few months.

LuxembourgTax
Atoz Tax Advisers
Atoz Tax Advisers

New Luxembourg impatriate regime: Analysis and comments

OUR INSIGHTS AT A GLANCE

  • On 20 December 2024, Luxembourg passed a law reforming the tax regime for skilled workers considered as 'impatriates'.
  • The prior regime was not perceived as competitive enough because it was rather complex to navigate through the conditions to benefit from it and the outcomes it produced.
  • This reform aims at strengthening the attractiveness of Luxembourg for talent and highly specialised profiles, and takes into account attractive regimes set up in other countries in the European Union.
  • While most conditions for benefiting from the new regime are identical to those applicable under the previous regime, certain conditions evolved with the reform.

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