Lump sum allowances for accommodation expenses granted by the employer to its employees travelling to Luxembourg or abroad is amended on 1st January 2023 by a Government regulation of 2 December 20221.
As a reminder, these lump sum allowances are tax free up to the amounts foreseen by this Government regulation: https://legilux.public.lu/eli/etat/leg/rgc/2022/12/02/a619/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.
