LPEA GP Club Meeting – Personal Taxation


15/12/2017 – lunch break


12:00 – Welcome

12:15 – Update from LPEA

12:20 – Sneak preview of “LPEA Insights 2018”

12:25 – Personal Taxation
by Julien Treffort, Director, PwC Luxembourg

Tax reform and impacts for individuals. Changes applicable to fiscal years 2017 and 2018 and what to expect next.

12:45 – New tax regime of stock options in Luxembourg 

by Pierre-Jean Estagerie, Partner | Tax, Deloitte Tax & Consulting

The Luxembourg Tax Authorities issued a new administrative circular relating to the tax regime of stock-option/warrant plans (circular 104/2 dated 28 November 2017). The Circular introduces (i) a change on the taxable basis of irrevocable options, (ii) clarifications on the eligibility of employees to option/warrant plans and (iii) stringent deadlines on reporting obligations towards the Luxembourg Tax Authorities.

13:00 – Walking lunch and networking

14:00 – Back to business


Luxembourg city. Precise venue to be announced to participants.

Exclusive to GP/LP members of LPEA