The Luxembourg budget law for 2015 and the law introducing measures for the future (“paquet d’avenir”) have been adopted on 19 December 2014. Relevant tax provisions are summarised in the following document:
Since 1 January 2020, the index applicable to employees' wages has been increased from 814,40. to 834,76. This results in a 2.5% raise of the gross salary paid to employees with Luxemburg Law subject employment contracts.
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