Resources & News

Guides to Luxembourg accounting, corporate tax returns, VAT, payroll and company formation.

Page 5 · 6 articles

The Luxembourg impatriate tax regime

Luxembourg's impatriate regime can exempt 50% of eligible pay from income tax. Salary limits, employee conditions and employer reporting determine its use.

The Luxembourg interest limitation rule

Luxembourg's interest limitation rule explained through net interest, tax EBITDA, the EUR 3 million floor, exclusions, carry-forwards and equity escape.