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On 26 April 2019, the Luxembourg Parliament voted the 2019 budget law (“the Budget Law”).

Memento : Beschäftigung Der Schüler Und Studenten

Memento : Occupation des Eleves et Etudiants

Memento : Employment of Students

Memento : Praktikanten

Memento : Stagiaires

Memento : Interns

The law of 26 April 2019 re. the State budget for 20191 has introduced a new tax credit which goal is to improve the purchasing power of low-wage earners, called social minimum wage tax credit (crédit d’impôt salaire social minimum - CISSM).

REMINDER: CRS & FATCA REPORTING DUEBY THE END OF THE MONTH