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# 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.
