Lump sum allowances for accommodation expenses granted by the employer to its employees travelling to Luxembourg or abroad is amended on 1st January 2021 by a Government regulation of 18 December 20201.

As a reminder, these lump sum allowances are tax free up to the amounts foreseen by this Government regulation:

1 There are specific provisions for employees working on building sites.
2 A supporting document is required. By default, the tax exemption will be applied up to 20% of the amount of the lump sum allowance.

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