Luxembourg draft 2018 Budget Law

On 11 October 2017, Luxembourg’s Finance Minister, Pierre Gramegna presented the draft 2018 Budget Law to the Luxembourg Parliament.

The Finance Minister mentioned that Luxembourg respects all of the criteria of the EU Stability and Growth Pact and that 2018 budget will focus on quality of life, competitiveness and continuity. The priorities for public investment are mainly education, housing and public transport.

One aspect of the draft law would be the amendment of the exchange of information on request procedure in order to comply with the CJEU’s decision of 16 May 2017 relating to Berlioz case.


In link below you will find a brief summary of the main tax measures proposed by this draft budget law (project 7200).

Luxembourg draft 2018 Budget Law

One final modification announced in the framework of the draft 2018 Budget Law relating to personal taxation is the adjustment of stock-option (warrants) plans regime, however so far no details have yet been specified in this respect.

In terms of process, the Luxembourg Parliament will debate the proposed measures of the draft 2018 Budget Law, potentially amend them and vote on the final version before the end of the year.

 

Source: Deloitte Luxembourg | News

 

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