Luxembourg residents assigned by their Luxembourg employer to work abroad may, depending on the length of their secondment, remain taxable in Luxembourg on their worldwide income. This applies to a resident's employment income regardless of where their duties are performed (either in Luxembourg or elsewhere).
However, a non-resident may only be taxable in Luxembourg on the income that arises in that country (this includes earnings for Luxembourg workdays, involving a 'salary
To continue reading
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
Web page updated on 17 Mar 2025 14:04