A review of some of the tax incentives Luxembourg uses to attract highly skilled workers published in Tax Notes International.
This article was originally published in Tax Notes International, who agreed to it being made available on Simmons & Simmons elexica.
This article examines some of the tax incentives Luxembourg uses to attract highly skilled workers to the country. These include stock option plans, the favourable carried interest regime, and a special package of tax benefits for both highly skilled employees who move to Luxembourg for work and their employers.
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