Our team is currently in contact with the Luxembourg authorities to clarify the legal provisions.

If you need immediate information, here are the legal documents currently in force that you can consult:

• Règlements grands ducaux amending the Luxembourg meal voucher scheme from 1 January 2024
• Règlement grand-ducal of 29 December 1986 implementing article 115, number 21 of the law on income tax
  
  
• Modified Law of 4 December 1967 on income tax