Introduction of an expatriate regime for highly skilled employees

• Autores: Pierre-Jean Estagerie
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 7, 2011, págs. 319-323
• Idioma: inglés
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• Resumen

  • 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.