Since January 1, 2021, employers may grant their employees (or a category of employees) a profit-sharing bonus¹, based on the company’s profit, under the following conditions:

¹ Budget law of December 19, 2020 for the 2021 fiscal year as well as the circular L.I.R. 115/12 of March 8, 2021
² Situation where the employee works a certain number of days abroad and these days are not taxable in LXG