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Financial Participation

Currently, there are different approaches in government policy for financial participation across the EU. However, there is an absence of a comprehensive legal framework for employee financial participation in Luxembourg. Furthermore, a specific tax regime with tax rules and incentives for different types of schemes is missing.1 There are also no general provisions in company law to promote financial participation.2

Wilke, Maack and Partner (2014) Country reports on Financial Participation in Europe. Prepared for www.worker-participation.eu. Reports first published in 2007 and fully updated in 2014.