Nouveautés 2025 – The Luxembourg Government

New legal and regulatory provisions will affect citizens from 2025. They provide insight into the key changes that will directly impact citizens. This list is not exhaustive.

Social Security

Increase in pensions

Entrance area: Le 1^um January 2025

In accordance with the provisions of Article 225bis of the Social Security Law, the pension adjustment will be carried out on January 1, 2025. In addition, pensions increase by 1.6%, depending on the salary level.

Education/Youth

The new rules apply in schools and in educational and learning structures to the use of electronic mobile phones or similar devices affected by Internet connectivity providers

The scientific community has become uncontrollable at a time when digital brains cannot be controlled, which can lead to physical activity that affects people’s concentration and health, while affecting their development and social relationships. As a result, the Ministry of National Education, Defense and Youth enacted a series of measures to protect the levels of digital surveillance and balance the use of the brain and real life (screen-life balance).

In the educational and learning structures for children not of school age (nurseries)

Entrance area: Le 1^um January 2025

From part 1^um January 2025, the use of textbooks will be interrupted in the education and learning structures for non-school-age children. This prohibition is built into the conventions of officials.

In basic studies and in the educational and learning structures for school-age children

Entry into the store: April 2025

Following the repetition of the course after the holidays in Pâques, the use of electronic mobile phones or similar devices affected by Internet connectivity providers operates in principle throughout the educational establishment and the public sector Maisons-Relais. The use of electronic tablets for educational purposes is subject to the express permission of the teacher and must not be subject to the restrictions.

Dans l’enseignement secondaire

Entry to the store: June 2025

After repeating the course after the Pentecôte holidays, a physical distance is required between the city and the electronic mobile phones or other similar devices, since an Internet connectivity service is mandatory during the course in the second home. The establishments have a charter responsible for the use of electronic mobile phones or other similar devices and have an Internet connection at the establishment’s location.

Family

Social measures to accompany the progressive progression of the energy price plan

Entrance in view: 1^um January 2025

Peak energy

However, because it involves the risk of energy loss and does not take into account the vulnerabilities of the power grid, the main energy will not be fully recovered in 2025, but its mountain will be tripled. Please note that your income will be a maximum of 25% and 25% of the proceeds will be used to allocate your living expenses. In order to maximize the number of beneficiaries, a premium energy saving price of an amount linked to the mobile price of the Prime Energy account will be introduced for the contracts with a turnover between 25% and 30%, depending on your limit de l’allocation de vie chere.

(Regulations of the Governorate of July 17, 2024 regarding October 2025)

Equivalent credit impact (ECI)

The ECI is extended by €90 and increased by €90 for the beneficiaries who, at the end of the law of July 18, 2018, pay a scholarship for adults in connection with the income from social inclusion, in addition to the beneficiaries of the income for severely disabled people .

Project No. 8424 was voted on by the House of Representatives on December 4, 2024.

Participation of the State in the financing of the Frais d’Energie House of the Structures d’Hébergement pour Personnes âgées

The state’s participation in financing the energy building for staff is planned for 2025. In return, the officials benefiting from this participation have undertaken not to practice this house price for the visée period, à The exception of house fees is an adjustment of the tariffs to the index of subsistence.

Project No. 8423 was voted on by the House of Representatives on December 4, 2024.

Social measures against construction

Entrance in view: 1^um January 2025

Increase the cost of living allocation by 10%

In addition to increasing the duration of use by 10%, the allocation modalities will also be adjusted to facilitate access to this social network and to combat the non-resources. In addition, inclusionary allocation beneficiaries will be notified directly when their life’s allocation is automatic.

(Regulations of the Governorate of July 17, 2024 regarding October 2025)

Additional Information

Increasing income from social inclusion (REVIS) and income for severely disabled people (RPGH)

This text aims to propose an adjustment to the 2.6% of income from social inclusion contributions (REVIS) and income from people with severe disabilities (RPGH), which are identical under a change project. Article L. 222-9 of the Code of Labor that regulates the wages of the social minimum at 1^um January 2025.

On-site project (REVIS & RPGH)

Recording

Entry to the store: June 28, 2025

Entry into the Loi from March 8, 2023, including all requirements and availability materials for products and services

However, as inclusion is enforced and all citizens are allowed to participate in social life, new regulations are being introduced to improve the accessibility of a certain number of products and services, which are communicated to distributors, the “e-banking” or the Trade line. With the application dated June 28, 2025, companies are obliged to adhere to new standards and accessibility standards.

The new Office de la Surveillance de l’Accessibilité des Produits et Services (OSAPS) has the aura of a mission that deals with the reference organization for the Accessibilité and Fournira des Lines, which also directs the tools and consultants necessary for companies to help in this to improve the accessibility of your computer products and/or services. Any employee can also report non-conformity of a product or service to OSAPS.

Loi from March 8, 2023

mobility

The tram to Findel will come from 2025

Entry into the store: March 2025

Access to the tram’s two additional stations “Héienhaff P+R” and “Findel Luxembourg-Airport” will begin in March 2025. The first line is already complete and circles the Stade Luxembourg Justusqu’à l’aéroport.

Finance

Reduction of tax fees for ménages

Entrance in view: 1^um January 2025

Adaptation of the barème de l’impôt

The tax package means little income for us overall and exceeds the income by adjusting the tax rate to the income of 2.5 tranches per 1^um January 2025.

Monoparental families

Only a gross annual wage of just under 52,400 euros, these months will not pay more than 100,000 euros in 2025.

Salary at least not qualified

Le Project No. 8414, in addition, within the framework of a tax exemption for the non-qualified social minimum salary for 1^um January 2025 for all important courses.

Further measures of the “Relief Pact”

From a financial point of view, various regulations are necessary specifically for the gifting of talents and highly specialized profiles, leaving the salaries in question to fraudsters and traitors. It consists of the primary participation and the impatriate regime.
Introducing a new top junior salary that also provides credit for additional hours for marginal salaries.
After encouraging companies to recruit customers to the advantage, the bonusization of the associated losses will be extended until 2026.
The cost of general partnership income will be reduced by one percentage point and the ETF will be exempt from subscription tax from 2025.
Adaptation of the rule restricting industrial accidents and the legal system of the family property management society to combat abuse.

Source: https://gouvernement.lu/fr/actualites/toutes_actualites/communiques/2024/07-juillet/17-roth-paquet-fiscal.html

Pursue

Bonification d’impôt pour investment

As part of the investment bonus, companies receive a certificate of authorization for a digital transformation project or an ecological and energy transition d’exploitation sera accessible from January 1, 2025 on the MyGuichet platform. An informative page on this goal is also available on Guichet.lu.

This applies according to § 6 (2) of Article 152bis LIR: “The requirement for a certificate must be introduced, without consideration, no later than in two months, until the completion of the exercise is achieved.” Exploitation depends on investment or expenditure d’exploitation ont été effectsués.