This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.
  • Preferentials Loans and Interest Subsidies
Publication:

Preferentials Loans and Interest Subsidies

15 March 2015

It is current practice for employers to grant preferential loans or interest subsidies to their employees.

The interest savings realized by the employees constitute a benefit in kind and must, therefore, be subject to wage withholding tax. However, the Luxembourg law provides some exemptions which make such benefit particularly attractive for both employees and employers.

 

Download in English Download in French Download in German