Luxembourg has published the Law of 5 July 2023 in the Official Gazette. As previously reported, the Law contains various personal income tax amendments, including the revision of the personal income tax brackets with effect from 1 January 2024, as well as the introduction of an additional energy tax credit from 2024 for employees, the self-employed, and pensioners to compensate for the carbon tax. Certain measures are also included with retroactive effect from 1 January 2023, including an economic tax credit for the 2023 tax year, and an increase in the exempt portion of net income earned through the rental...