For special rules applying to inbound expatriates to Luxembourg see 6.3.
LIR 4 December 1967, Art 104 states that employer provided housing, heating, etc, are valued at the usual average price of the place of consumption or use, and time of availability.
Where the employer contracts, or owns, accommodation provided to an employee, a standard valuation is used to determine the usual average price. This is based on the 'unit value' of the property. Unit value is a type of rating system used in Luxembourg for property tax.
Property tax is imposed on all natural and legal persons owning land or property in the Luxembourg as at 1 January of the assessment year. If the property belongs to several
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