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From the 1st of September 2023, the salary index is set at 944.43 points.

In order to best respond to the changing legal framework for teleworking, the member states of the European Union have drawn up a new framework agreement in the field of social security. This framework agreement follows the expiry of the transitional period that had been in place until June 30...

The Grand-Ducal regulation of 8 May 2023 has inserted new rules for determining the value of the benefit in kind of company cars.This adaptation concerns company cars owned by the employer or leased by the employer and made available, at least partially, for non-business purposes by the employer...

The grand-ducal regulation dated March 1st, 2023 provides for a reassessment of the seizable and assignable limits, whereas the rates of attachability and assignability have not been changed. These modifications will enter into force on April 1st, 2023. 

The European Court of Justice ("ECJ") has just issued its long-awaited decision in Fenix case, concerning Fenix International Ltd that owns and operates a content sharing platform, i.e. "Only Fans".Although the question at issue was of a purely technical nature, i.e. the compliance of article 9a...

From the 1st of February 2023, the salary index is set at 898.93 points.

Please find below the calendar of public holidays in Luxembourg for the year 2023. 

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 2 December 2022, which will enter into force on 1 January 2023¹.Please find below detailed information...

On 8 December the European Commission (“EC”) launched its long-awaited proposals to modernize the VAT rules within the EU collectively known as “VAT in the Digital Age package” (“ViDA”). Please see below a summary of the proposed changes together with some initial comments.  To note, the ViDA...