31/12/2014
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:
English Français DeutschThe 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:
On 10 November 2023, the Luxembourg Constitutional Court concluded that §8(2) a) of the law on net wealth tax was contrary to the constitutional principle of equality. Pending legislative reform, the taxpayers concerned will be subject to the minimum net wealth tax of EUR 1,605 w...
