• Profit-Sharing Premium

Profit-Sharing Premium (prime participative)

03 March 2021

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 authorities have published a circular LIR no. 115/12 as well as FAQ, with useful clarifications.

Please find below more information.

English Version   French Version    German Version


If you are interested in detailed information, you can register for our webinar regarding this topic.


¹ Draft law no. 7666
²  Law of 19 December 2020 regarding the budget of State revenues and expenses for the year 2021