ARTICLE
14 October 2022

Budget 2023 - Tax Measures

A
ATOZ
Contributor
On 12 October 2022, the 2023 budget draft law was presented to Parliament. As expected during this period of crisis and uncertainty, only some targeted tax measures will be introduced as from 2023.
Luxembourg Tax
To print this article, all you need is to be registered or login on Mondaq.com.

On 12 October 2022, the 2023 budget draft law was presented to Parliament. As expected during this period of crisis and uncertainty, only some targeted tax measures will be introduced as from 2023. In addition, some existing measures will be amended in order to clarify or amend their scope of application.

This ATOZ Alert provides an overview of the main tax changes to be introduced. However, the proposed measures may still evolve throughout the legislative process.

Summary:

  • Reverse hybrid rule: scope of application clarified
  • New deadline for filling tax returns: 31 December
  • Profit sharing bonus (prime participative): specific measure introduced for tax consolidation
  • Impatriate regime improved
  • Real estate taxation measures
  • Tax credits for individuals
  • VAT

To view the full article please click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

ARTICLE
14 October 2022

Budget 2023 - Tax Measures

Luxembourg Tax
Contributor
See More Popular Content From

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More