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ARTICLE · 09 JANUARY 2019

Luxembourg Warrant Plan Regime Amended

Atoz Tax Advisers
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On 29 November 2017, the Luxembourg tax authorities released the highly anticipated circular on stock option/warrant plans

LuxembourgTax
Keith O'Donnell
Keith O'Donnell
Gilles Sturbois
Gilles Sturbois
Samantha Schmitz
Samantha Schmitz

On 29 November 2017, the Luxembourg tax authorities released the highly anticipated circular on stock option/warrant plans (the "Circular"). The publication of the Circular follows the announcement made by Finance Minister Gramegna during his presentation of the 2018 budget, according to which the regime of stock option/warrant plans would be amended soon. The Circular replaces the former circulars 104/2 Income Tax Law of 20 December 2012 and 104/2bis Income Tax law of 28 December 2015 as well as internal administrative guidelines from the tax authorities.

Which changes have been introduced, to which option/warrant plans will they apply and when do these changes become effective?

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