Impatriate Tax Regimes in Luxembourg and Portugal: A Video Insight
In this insightful video, L&N members Sofia Quental (Portugal) and Bernard Felten (Luxembourg/Switzerland) explain key features of the impatriate (inpatriate) tax regimes designed to attract foreign professionals to their countries.
They cover:
The Non-Habitual Resident (NHR) tax regime in Portugal and how it applies to newly arriving professionals
Luxembourg’s impatriate regime, offering partial exemptions for foreign employees relocating for work
Differences in income thresholds, eligible expenses, and key filing considerations
How these regimes reflect each country’s strategy to remain attractive in a competitive international environment
Watch the full video here:
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