A session of “Les Midis de l’ALJB” was held on Thursday 25 January 2018, at 12.30 pm at Restaurant IKKI, rue Emile Mousel, L-2165 Luxembourg.
Mr Jacques Wantz, counsel at Allen & Overy’s tax department, was our guest speaker and talked about the recent tax developments in relation to stock options and warrants granted by many employers to their highly qualified personnel. He presented the changes introduced by the tax authorities’ Circular Letter LIR n°104/2 of 29 November 2017 and applied them to a practical case. Some controversial elements, such as the legal basis of the regime or its impact on the competitiveness of Luxembourg’s financial sector, were also be addressed. The session was held in English.
