RetainAide fiscaleReliability : Secondary source – to be confirmed
Participatory bonus (profit-sharing)
In brief
50% exemption of a bonus linked to company profits. Involve employees in results and foster loyalty.
Key facts
- Who runs it
- ACD
- Who it is for
- Beneficiary companies; employees affiliated with LU social security
- How much
- Cap of 30% of annual remuneration per employee; envelope ≤ 7.5% of previous year's profit
- How
- Employer decision; communication of beneficiaries to the ACD
- Where
- impotsdirects.public.lu
- Source
- www.aoshearman.com(nouvelle page externe)Checked on October 2, 2026
This scheme is for you if…
- Beneficiary companies
- employees affiliated with LU social security
- Involve employees in results and foster loyalty
General information, not a substitute for legal or tax advice.