On Thursday 7 May 2026, Luxembourg’s Chamber of Commerce published its opinion on the draft law introducing a single tax class.
In a press release, the Chamber of Commerce said that the reform, which aims to fundamentally transform the taxation of individuals by replacing the current tax classes with a single system applicable to all taxpayers from the 2028 tax year onwards, and forms part of the 2023-2028 Coalition Agreement “Lëtzebuerg fir d’Zukunft stäerken” (“Strengthening Luxembourg for the future”), is likely to strengthen Luxembourg’s attractiveness but not without risks for certain profiles and for public finances.
