01/12/2017

​As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the government introduced certain amendments to the current tax regime of stock option plans. In particular, the valuation of freely negotiable options will be increased as of 1 January 2018 from 17.5% to 30% of the value of the underlying stock.

The new Circular Letter also defines which reasonable conditions need to be complied with as prerequisite for such valuation.

Finally, certain changes as regards the notification requirements have been introduced. The final tax treatment of the granting of freely negotiable options remains however still advantageous.

YOU MIGHT ALSO WANT TO DISCOVER

03/05/2021
Luxembourg Competition Council willing to review and refer M&A transactions to the European Commission

On 29 April 2021, following the release of the widely commented European Commission guidance on Art. 22 of the EU Merger Regulation (EUMR), the Luxembourg Competition Council published a statement on the recent policy change.

Read More_