Aide fiscale
Inpatriate tax regime (reformed 2025)
50% exemption of annual gross remuneration (up to €400,000) for employees recruited from abroad
Reliability : Secondary source – to be confirmed
Famille 02 · 5 dispositifs
Remuneration & Taxation
Remuneration levers and tax regimes useful for attracting and retaining your talent.
Attract (3)
- Aide fiscale
Young employee bonus (under 30)
75% exemption of a bonus paid to a young employee for their first permanent contract (CDI) in Luxembourg
Reliability : Secondary source – to be confirmed - Aide fiscale
Young employee rent allowance
25% exemption of a housing allowance paid by the employer
Reliability : Verified – official source
Recruit (3)
- Aide fiscale
Inpatriate tax regime (reformed 2025)
50% exemption of annual gross remuneration (up to €400,000) for employees recruited from abroad
Reliability : Secondary source – to be confirmed - Aide fiscale
Young employee bonus (under 30)
75% exemption of a bonus paid to a young employee for their first permanent contract (CDI) in Luxembourg
Reliability : Secondary source – to be confirmed - Aide fiscale
Young employee rent allowance
25% exemption of a housing allowance paid by the employer
Reliability : Verified – official source
Retain (2)
- Aide fiscale
Participatory bonus (profit-sharing)
50% exemption of a bonus linked to company profits
Reliability : Secondary source – to be confirmed - Dispositif
Supplementary Pension Scheme (Régime complémentaire de pension – RCP)
Company pension plan with tax advantages
Reliability : To be checked
Frequently asked questions
How do I know if a record is up to date?
The verification date and reliability level are indicated on each record.
Can I suggest a missing scheme?
Yes, via the 'Suggest a scheme' page.