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The impatriate tax regime, previously foreseen by circular LIR no 95/2 of 27 January 2014, was transposed into the tax law with the effect on 1 January 2021 (art. 115 no 13b LIR) and has undergone certain changes.Please find below detailed information.English Version   French Version    German...

The 6th edition of the Global Risk Landscape report draws on the experiences and insights of 500 senior global business leaders and reveals the characteristics of those who have best adapted during the pandemic.

The Administration of Registration, Domains and VAT (AED) has amended its guide on professional obligations for the real estate sector in relation to anti-money laundering and combating the financing of terrorism (AML/CFT) which dated from 2018.A number of changes have been made as a result of...

Real estate agents and developers - AML-CTF obligations & risksThe Law of 25 March 2020 implementing the V AML Directive entered into force on 30 March 2020.The Law extended requirements and the scope of the professionals subject to AML/CTF obligations to, inter alia, real estate agents and...

Hackers are aware that due to the COVID-19 crisis, many people are actively working remotely. In these times, employees are often more restless, which reduces cyber awareness and therefore makes it easier for them to fall into a trap. With technology alone, you cannot adequately protect yourself...

In Luxembourg the travel expenses for business trips are reimbursed either based on actual expenses or based on per diems.The applicable rules have been amended by the government regulation of 18December 2020, which entered into force on 1 January 2021¹.Please find below detailed information...

Business continues to be disrupted by the COVID-19 pandemic, but that hasn’t stopped investors from buying real estate assets. According to Livio Gambardella (Real Estate Leader) and Christoph Schmitt (Audit), Partners at BDO Luxembourg, 2021 could be an important year for the real estate market...

On the 8th of March we celebrate International Women’s Day (IWD) and as last year, we have prepared an inspirational report to celebrate this day. This year’s theme is #ChooseToChallenge. We have used the initiative’s momentum to produce a strong report, not only celebrating IWD, but also driving...

As indicated in our payroll alert of 2 November 2020 about the draft law regarding the State budget for 2021¹, this law² has introduced a new article 115 no. 13a regarding the profit-sharing premium into the modified law of 4 December 1967 on income tax (LIR). On 11 February 2021, the tax...