On 1st number of measures came into force on 1 January 2023, including:
On 1st January 2023, the minimum social wage, social inclusion benefits and benefits for the seriously disabled rose by 3.2%.
This means that the monthly social minimum wage is now 2,387.40 EUR for a non-qualified employee, and 2,864.88 EUR for a qualified employee (index 877.01).
L’accord tripartite du 28 septembre 2022 avait prévu l’abolition de l’acompte sur cotisations de sécurité sociale au 1st January 2023. In a statement dated 2 January 2023, the Government explained that this measure “ represents an additional cash flow equivalent to one month’s social security contributions for employers and the self-employed ”.
A ruling by the Government Council igned on 22 December 2022 and published in the Journal Officiel on 23 December stipulates the fixed allowances for travel expenses for civil servants and government employees. In practical terms, these rules can also be applied to employees in the private sector, if a company so wishes.
The per diem allowance, as well as the overnight allowance for trips within the country, are changed on 1st anuary every year by a Government Council ruling. The Ruling thus sets the per diem allowance at 14 Euros and the overnight allowance at 56 Euros.
The per diem allowance, as well as the overnight allowance for trips abroad, also change on 1st January every year, and vary depending on the country.
In a press release dated 7 November 2022, the Ministry of Finance had announced that an amendment to the bilateral tax treaty between France and Luxembourg was signed on 7 November 2022, increasing the tolerance threshold applicable to taxation established in that treaty from 29 to 34 days.
The Ministry of Finance had also explained that these provisions « pourront s’appliquer à compter des revenus perçus en 2023, le temps de définir, avant la fin de l’année 2024, une solution pérenne The amendment will now be subject to ratification in each of the countries.
