Tax Reform 2017
The Luxembourg draft law N° 7020 (the "Draft Law") submitted by the Luxembourg government to the Luxembourg Parliament on 26 July 2016 foresees the introduction of tax measures affecting both individual and corporate taxpayers.
The Luxembourg law on tax reform was passed on 14 December 2016. In terms of process, the Council of State should provide its exemption of the second vote by next week around the 23 December. The Grand Duke has to sign the law in order for it to be published in the Official Journal. Once the Draft Law enacted, most of the measures are expected to enter into force from 1 January 2017 onwards with exception to certain measures that would be applicable for the current fiscal year. You will find the key measures foreseen by the Draft Law summarized below.
FOCUS ON TAX MEASURES FOR INDIVIDUALS - WHAT IS GOING TO CHANGE FOR YOU?
The individual income tax measures aim to reinforce households' spending powers and can be summed up in 3 words: "Durability, Justice and Selectivity ". (Source : CES - analyse des données fiscales)
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