I will be moving to Luxembourg soon and just got to know about this tax regime for expatriates in Luxembourg. I think I am qualified for this regime because I will be getting a European Blue Card once I land in Luxembourg. The Blue Card, as we all know, is reserved for highly skilled workers. So my question is how can I get aboard this tax regime? Is it on the mercy of my employer to give it to me or is it my right as a highly-skilled worker to demand it? The astonishing thing is that my employer's tax advisor (PwC) never told me about this. Which makes me wonder if my employer wants me to benefit from this regime. What should I do?
It's not obvious to me that merely being a blue card holder necessarily means you qualify as highly skilled for the purpose of this tax regime (although the criteria actually seem laxer than for the blue card). Also, the list of expenses you can declare is quite limited and very specific, it's not a straightforward discount like some other similar schemes (e.g. the Dutch 30% ruling).
But most importantly, as explained in the second paragraph,
A specific tax regime exists for the costs incurred in moving highly qualified workers and borne by the employer.
So the employer has to pay for these costs, submit these as operating expenses and send a list of employees benefiting from this regime to the tax office. In other words, it's not something you can apply or benefit from, your employer does. It also doesn't matter if you are incurring some of these costs (e.g. moving costs), the regime only applies if your employer paid for them.
The goal is to help Luxembourg-based employers be more attractive by offering e.g. tax-free relocation packages to highly qualified hires. But if you have already agreed to come without these benefits, your employer has little incentive to give you an additional benefit that was not part of the original negotiation. That's what you would need for this regime to apply.