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.