AttractRecruitAide fiscaleReliability : Secondary source – to be confirmed
Inpatriate tax regime (reformed 2025)
In brief
50% exemption of annual gross remuneration (up to €400,000) for employees recruited from abroad. Attract highly qualified profiles from abroad.
Key facts
- Who runs it
- Administration des contributions directes (ACD) – art. 115 n°13a LIR
- Who it is for
- Inpatriate employees with a basic remuneration ≥ €75,000, not tax residents in LU for the past 5 years
- How much
- 50% exempt, €400k cap; 8 years + arrival year; ≤ 30% of workforce
- How
- The employer applies the regime and declares the list of beneficiaries to the ACD before January 31st
- Where
- impotsdirects.public.lu
- Source
- www.aoshearman.com(nouvelle page externe)Checked on October 2, 2026
This scheme is for you if…
- Inpatriate employees with a basic remuneration ≥ €75,000, not tax residents in LU for the past 5 years
- Attract highly qualified profiles from abroad
General information, not a substitute for legal or tax advice.