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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 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...
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...
The social minimum wage has been increased, as of 1 January 2021, from €256.60 to €263.78 (index 100) by a law of 15 December 2020. The index applicable to salaries remains set at 834.76.Please find below detailed information.English Version French Version German Version
Les conditions relatives au séjour sur le territoire luxembourgeois des ressortissants de pays tiers sont déterminées par la loi modifiée du 29 août 2008 portant sur la libre circulation des personnes et l’immigration.
In a time of disruption, thoughtful decision-making lies ahead for high net-worth individuals (HNWIs) planning for the future according to a recent report published by accountancy and advisory firm BDO.BDO conducted research into the views of 350+ private clients and professional advisers across...
Dans un contexte de crise, il est essentiel pour les utilisateurs des états financiers de pouvoir compter sur une information fiable pour prendre des décisions économiques. L’audit revêt ainsi un rôle plus fondamental que jamais.La crise sanitaire, cela ne fait aucun doute, a eu et aura encore...