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23 August 2019

On 8 August 2019, the Luxembourg Government submitted to the Parliament a draft law (“Draft Law”) that aims at implementing Directive (EU) 2017/952 of 29 Mai 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries (also commonly referred to as “ATAD 2”) in...

/en-gb/insights/tax-services-en/atad-2-transposition-into-luxembourg-tax-law
26 June 2019

On 26 April 2019, the Luxembourg Parliament voted the 2019 budget law (“the Budget Law”).

/en-gb/insights/tax-services-en/budget-law-2019
12 June 2019

The law of 26 April 2019 re. the State budget for 20191 has introduced a new tax credit which goal is to improve the purchasing power of low-wage earners, called social minimum wage tax credit (crédit d’impôt salaire social minimum - CISSM).

/en-gb/insights/business-services-outsourcing/payroll-alert/social-minimum-wage-tax-credit-(cissm)
17 May 2019

The social security treaty signed between Luxembourg and China on 29 November 2017 has entered into force on 1 May 2019. This is the first social security treaty between the two countries.

/en-gb/insights/business-services-outsourcing/payroll-alert/social-security-treaty-with-china
13 May 2019

The law of 12 April 2019 on the introduction of a time savings account (compte épargne temps, CET) for the private sector was published in the official gazette on 24 April 2019. It came into force on 28 April 2019.

/en-gb/insights/business-services-outsourcing/payroll-alert/law-on-the-introduction-of-a-time-savings-account
29 April 2019

The law of 25 April 2019 modifying the Labour Code was published in the official gazette1 on 26 April 2019.

/en-gb/insights/business-services-outsourcing/payroll-alert/two-additional-days-of-holidays
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