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By Matthijs HAARSMA, Senior Associate, CMS Luxembourg | Avocats à la Cour
Luxembourg is a relatively small country within Europe. Consequently, employers in Luxembourg are not always able to find the right people for jobs in Luxembourg, which means they have to look abroad. To attract highly skilled foreign workers (“Impatriates”) to come and work in Luxembourg, a beneficial tax regime (“Impatriate Regime”) was introduced in Luxembourg about eight years ago.
One of the conditions of the Impatriate Regime is that Impatriates should not have lived within 150 kilometres of the Luxembourg border (“150KM Test”) in the five years before they start working in Luxembourg. As explained below, the 150KM Test is in clear violation of EU law.
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