ARTICLE · 31 JANUARY 2024

New Tax Measures For 2024

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While the overview provided herein is not exhaustive, it should serve as a high-level summary of the modifications that may impact the strategic decisions of Luxembourg tax payers...

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Aurélie Clementz

Hadrien Brémon

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A series of significant tax changes have recently come into effect, stemming from legislative developments concluded by Parliament at the end of 2023.

While the overview provided herein is not exhaustive, it should serve as a high-level summary of the modifications that may impact the strategic decisions of Luxembourg tax payers, whether companies or individuals as relevant.

Budget Law 2024 (law no 8338)

The budget law dated 22 December 2023 primarily sets forth the revenue and expenditure estimates for the State. It is noteworthy that the focus of this law is on budgetary allocations and does not introduce substantial tax reform for 2024.

Tax credit for investment

Tax credit for digital transformation and ecological and energy transition

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