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By Léo GIBERGUES, Tax Junior Associate Andrea ADDAMIANO, Tax Counsel, Baker McKenzie Luxembourg
Luxembourg’s inpatriate regime, now anchored in article 115(13b) of the Luxembourg Income Tax Law (LITL), represents a strategic pillar in the Grand Duchy’s plan to attract global talent and drive economic growth. Designed to compete with established incentives across Europe, the regime promises a simplified and attractive tax framework for highly skilled professionals relocating to Luxembourg.
The evolution of the regime traces a clear intent to improve competitiveness. Initially introduced via an administrative circular in 2014, it provided structured relief for relocation and cost-of-living...
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