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Luxembourg's draft budget for 2027 introduces significant tax reforms affecting businesses, investors, and employers, including a corporate income tax rate reduction, unlimited loss carryforwards, and enhanced investment credits for digital and green initiatives. The proposed measures also modify capital gains rules, residential investment deductions, and streamline employer reporting obligations for impatriate and profit-sharing regimes.

The Bill has two components: It introduces a targeted tax regime for stock options granted by young innovative companies (YICs) to their employees, and it separately codifies the existing tax treatment of ordinary...