On 14 October 2020, Luxembourg's Minister of Finance, Pierre Gramegna, tabled before the Parliament the draft budget law for the year 2021 ("Draft Budget Law").

The Draft Budget Law proposes amendments which aim at restoring tax justice. In this context, it is noteworthy that some of the most salient tax measures included therein would affect the real estate industry and the current stock-option regime.

Please read our  article which will give you the key takeaways of the tax measures proposed in the Draft Budget Law.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.