What is the impatriate tax scheme for highly skilled workers in Luxembourg and how can you benefit from it?

The impatriate tax scheme is a benefit for highly qualified employees coming to work in Luxembourg from abroad. It makes taxation more attractive for internationally recruited individuals who relocate to Luxembourg for their job.

How to benefit from it:

• Your employer must apply this scheme in your contract and on your payslips (withholding tax).
• The company usually notifies the tax authorities so that the scheme is applied.
• You must remain a Luxembourg tax resident during the period the scheme is in effect.

Updated on: 21/01/2026