��Ƶ

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Luxembourg /3. Payroll and particular aspects of employee remuneration / 3.4 Rent bonus

3.4 Rent bonus

Luxembourg

A partial tax exemption exists for bonuses paid by companies to rent accommodation.

The amount of the tax exemption

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

2.1.5 Zero taxation for under 26 year olds

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

4.5 Employer provided accommodation

5.3 Foreign employers

8.2 Failure to pay social security

5.3.1 Short term business visitors

2.2 Social security contributions

1.2 How are filings done?

5.1 Employer registration

2.3.1 Labour market contributions (am-bidrag)

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

2.3.2 Solidarity surcharge

7.1 Per diems

2.3.5 Wage garnishment

3.4 Severance pay

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

9.3 National collective bargaining agreement (CCNL)