Luxembourg: Tax reform, family allowances | KPMG | GLOBAL
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Luxembourg: Tax reform, family allowances

Luxembourg: Tax reform, family allowances

In Luxembourg, tax reform concerning the family allowances has been enacted.


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Under the new law, the definition of “family members” has been expanded to include: children born in wedlock, children born out of wedlock, and adopted children of a person affiliated with the Luxembourg social security regime. The conditions are, however, more restrictive for family members of persons registered with Luxembourg social security who benefit from Luxembourg family allowances because they work in Luxembourg and are mandatorily registered with Luxembourg social security (typically, non-residents/cross-border workers).


Read an August 2016 report prepared by the KPMG member firm in Luxembourg: Family Allowances Reform

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