Lump sum allowances for accommodation expenses granted by the employer to its employees travelling to Luxembourg or abroad is amended on 1^st 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: http://legilux.public.lu/eli/etat/leg/rgc/2020/12/18/a1042/jo

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.