Luxembourg - Introduction of an Expatriate Regime for Highly Skilled Employees
- P. Estagerie
- European Taxation, 2011 (Volume 51), No 7
- 10 June 2011
In this note, the author outlines the special regime for highly skilled workers that was recently introduced in Luxembourg. This regime applies to employees seconded to a Luxembourg company that belongs to an international group or employees recruited from abroad by a Luxembourg company.