AttractRecruitAide fiscaleReliability : Secondary source – to be confirmed
Young employee bonus (under 30)
In brief
75% exemption of a bonus paid to a young employee for their first permanent contract (CDI) in Luxembourg. Attract and retain young talent.
Key facts
- Who runs it
- ACD
- Who it is for
- Employees under 30 on January 1st, remuneration ≤ €100,000
- How much
- Maximum exempt bonus €5,000 (≤€50k) / €3,750 / €2,500; maximum 5 years
- How
- Paid by the employer, applied in payroll
- Where
- impotsdirects.public.lu
- Source
- www.aoshearman.com(nouvelle page externe)Checked on October 2, 2026
This scheme is for you if…
- Employees under 30 on January 1st, remuneration ≤ €100,000
- Attract and retain young talent
General information, not a substitute for legal or tax advice.