The Luxembourg Administration of Direct Tax (Administration des Contributions Directes) published a newsletter on 5 January 2024 concerning income tax changes in the 2024 tax year. This includes the Law of 22 December 2023 on amendments to the Income Tax Law, which provides for the revision of the personal income tax brackets for the 2024 tax year as follows:

• up to EUR 12,438 - 0%
• EUR 12,43…