Main legislative proposals to enter into force next year
Clarification of the reverse hybrid rules, amendments to the participative premium (prime participative) regime, the impatriate regime and the so-called “RELIBI” law and extension of the deadlines for filing of corporate tax returns are amongst the proposals introduced by the budget bill law for the 2023 fiscal year.
The proposal to reduce by 1% the Luxembourg VAT rates (except for the super reduced rate) has already been approved in October 2022 and will be applicable from 1 January 2023 till 31 December 2023”.
