On 13 October 2021, Luxembourg's Ministry of Finance presented the Budget Bill for 2022 (Bill 7878) in parliament. While there are no major tax changes, there are a few measures of note, including:
- The introduction of lump-sum taxation with a rate of 10% on employment income received by temporary workers, subject to certain conditions including that payments do not exceed EUR 25 per hour;
- The extension of the 15% income tax credit for previously unemployed individuals to 31 December 2023;
- Am…