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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.
During the Covid-19 pandemic and in order to open up telework to border workers, Luxembourg had negotiated with its neighboring countries (France, Belgium and Germany) transitional agreements to suspend the applicable counters for the determination of the tolerance thresholds in tax and social...
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...
The Grand-Ducal regulation of 12 May 2022 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...
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...
The Budget Bill for 2023 (no. 8080) was submitted to the Chamber of Deputies on 12 October. This bill contains some important tax measures for employees and their employers, which we summarise below.We would like to draw the reader's attention to the fact that these are proposals that must be...