According to the Grand Ducal Regulation of June 14th, 2015, the lump-sum travel allowance for business trips of an employee who uses his own car is fixed to 0,30 per kilometer.

This flat allowance is both exempt from income tax and national insurance contributions, independently from the number of kilometers traveled or the type of car used.

We remind you of that only travels in relation to the employee’s activity are considered as business trips. Travels between the residence and the workplace are not included.
 
This regulation came into effect on July 1st, 2015.

 

 

CONTACTS:

Corinne JAMIN – Manager                       
Tel +352 26 97 97 34 34
[email protected]

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Manuel HACK - Partner
Tel +352 26 97 97 34 40
[email protected]

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RSM Cosal Luxembourg
6 rue Adolphe
L-1116 Luxembourg
BP 908
L-2019 Luxembourg

Phone: +352 26 97 97 34 34
Fax : +352 26 97 97 34 60