Individuals domiciled in Luxembourg are subject to income tax on their worldwide income unless exempt under the provisions of a treaty. Domicile does not refer to the Anglo-Saxon term, but is a term used in Luxembourg tax law essentially equivalent to the term residence in most jurisdictions.
Non-residents (non-domiciliary) are subject to tax on certain categories of income from Luxembourg sources.
The official currency of Luxembourg is the Euro (EUR).
Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.
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