Taxation runs through the whole 2023–2028 legislature, from the tax chapter of the coalition programme in November 2023 to the debate on the announced tax reform in May 2026. The sittings covered the adjustment of the tax table to inflation, the single tax class and the individualisation of taxation, the corporate tax rate, the CO2 excise duty, the tax treatment of carried interest, and a minimum tax on the wealth of the ultra-rich. The quotes below are taken verbatim from the Compte rendu officiel of each sitting.
\nOn 20 December 2023, at the vote on the bill adjusting the income tax barème by four index tranches, Diane Adehm stated the total tax relief the bill gives.
\n\n\nMat deem Gesetzesprojet, dee mir haut stëmmen, ginn d’Steierzueler also ëm 480 Milliounen Euro entlaascht.
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With this bill that we vote today, taxpayers are relieved by 480 million euros.
\nSitting of 20 December 2023, Diane Adehm, CSV
\nOn 20 May 2026, in the debate on the tax reform introducing a single tax class from tax year 2028, Laurent Zeimet stated that the government will introduce a single tax class for everyone in the country.
\n\n\nDës Regierung wäert eng eenheetlech Steierklass fir d’Leit alleguerten hei am Land aféieren.
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This government will introduce a single tax class for all the people in this country.
\nSitting of 20 May 2026, Laurent Zeimet, CSV
\nOn 23 November 2023, in the debate on the tax chapter of the government programme, Gilles Baum argued for the individualisation of income tax.
\n\n\nMa et ass einfach net méi richteg, dass d’Aart a Weis, wéi d’Leit zesummeliewen, ob se gepacst sinn, ob se bestuet sinn, ob se als Koppel zesummeliewen, ob se vläicht de Partner verluer hunn, soll driwwer entscheeden, wéi d’Leit besteiert ginn.
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Well, it is simply no longer right that the way people live together, whether they are in a civil partnership, whether they are married, whether they live together as a couple, whether they may have lost their partner, should decide how people are taxed.
\nSitting of 23 November 2023, Gilles Baum, DP
\nOn 20 May 2026, in the debate on the tax reform and the corporate tax rate, Gilles Baum stated that the corporate tax rate was cut from 17 to 16 percent last year.
\n\n\nKolleeginnen a Kolleegen, Här President, d’lescht Joer ass de Kierperschaftssteiersaz vu 17 op 16 % reduzéiert ginn, wouduerch d’Steierlaascht fir grouss Entreprisen, mee och fir eis PMEen erofgaangen ass.
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Colleagues, Mr President, last year the corporate tax rate was reduced from 17 to 16 percent, which lowered the tax burden for large companies but also for our small and medium-sized enterprises.
\nSitting of 20 May 2026, Gilles Baum, DP
\nOn 23 November 2023, in the debate on the tax chapter of the government programme, Taina Bofferding criticised the distribution of the announced tax relief.
\n\n\nWéi gesot: D’Gewënner bei dëser Regierung sinn also déi, deenen et elo haut scho gutt geet.
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As I said: the winners under this government are therefore those who are already doing well today.
\nSitting of 23 November 2023, Taina Bofferding, LSAP
\nOn 20 May 2026, in the debate on the announced tax reform, Taina Bofferding proposed a single tax schedule that relieves low earners and asks more of high earners.
\n\n\nSou plädéiere mer fir e Barème unique mat enger Reform, déi méi wäit geet, deen d’Klengverdénger entlaascht an d’Groussverdénger an d’Verantwortung hëlt, gemääss eiser Approche: „d’Suen dohinner siche goe, wou se sinn“.
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So we argue for a single tax schedule with a reform that goes further, that relieves low earners and holds high earners to their responsibility, following our approach: go and look for the money where it is.
\nSitting of 20 May 2026, Taina Bofferding, LSAP
\nOn 14 December 2023, at the vote on the bill raising the CO2 excise duty, Fred Keup attacked the governing party for raising a tax after standing on lower taxes.
\n\n\nEng Regierung oder, besser gesot, eng Partei, déi ugetrueden ass, mam Motto „manner Steieren, méi Kafkraaft“, mécht also elo als quasi éischt Amtshandlung eng Steiererhéijung.
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A government, or rather a party, that stood on the motto “fewer taxes, more purchasing power” is now raising a tax as practically its first act in office.
\nSitting of 14 December 2023, Fred Keup, ADR
\nOn 20 May 2026, in the debate on the tax reform and the single tax class, Fred Keup called for a tax reform that promotes rather than undermines solidarity within families.
\n\n\nAn duerfir bräichte mir eng Steierreform, déi d’Solidaritéit an de Famillje fërdert an net ënnergrueft.
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And so we would need a tax reform that promotes solidarity within families instead of undermining it.
\nSitting of 20 May 2026, Fred Keup, ADR
\nOn 13 November 2024, during the heure d’actualité on a global minimum tax on billionaires' wealth, Sam Tanson set out the proposal she asks the government to support.
\n\n\nEt soll eng Minimalbesteierung vun 2 % op de Besëtz vun Ultraräichen agefouert ginn.
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A minimum tax of 2% on the wealth of the ultra-rich should be introduced.
\nSitting of 13 November 2024, Sam Tanson, déi gréng
\nOn 20 May 2026, in the debate on the announced tax reform, Sam Tanson criticised the government for selling tax relief for high earners as a policy for the broad middle.
\n\n\nEt ass Etiketteschwindel, Steiererliichterungen un dës Zilgrupp als „Politick vun der breeder Mëtt“ ze verkafen.
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It is false labelling to sell tax relief for this target group as a policy for the broad middle.
\nSitting of 20 May 2026, Sam Tanson, déi gréng
\nOn 23 November 2023, in the debate on the tax measures of the coalition agreement, Sven Clement restated his party's demand to abolish tax class 1a and individualise taxation.
\n\n\nMir Piraten fuerdere weiderhin eng Steierpolitick, déi net méi opgrond vu single, gepacst, gescheet oder verwittwet diskriminéiert. Mir wëllen, dass d’Steierklass 1a esou séier wéi méiglech ofgeschaaft gëtt.
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We Pirates continue to demand a tax policy that no longer discriminates on the basis of being single, in a civil partnership, divorced or widowed. We want tax class 1a abolished as soon as possible.
\nSitting of 23 November 2023, Sven Clement, Piraten
\nOn 22 January 2026, during the debate on the tax treatment of carried interest, Sven Clement disputed the claim that the bill has no budget cost.
\n\n\nWann e Revenu, deen haut mat 45 % besteiert gëtt, an Zukunft just nach mat 11,45 % besteiert gëtt, da bedeit dat zwangsleefeg manner Sue fir de Lëtzebuerger Staat.
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If income taxed today at 45% is in future taxed at only 11.45%, that inevitably means less money for the Luxembourg state.
\nSitting of 22 January 2026, Sven Clement, Piraten
\nOn 23 November 2023, in the debate on the tax measures of the coalition agreement, Marc Baum concluded his criticism of the coalition's tax chapter.
\n\n\nDe Fazit ass eendeiteg: Déi strukturell Ongerechtegkeeten an eisem Steiersystem ginn net ugepaakt.
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The conclusion is unambiguous: the structural injustices in our tax system are not being tackled.
\nSitting of 23 November 2023, Marc Baum, déi Lénk
\nOn 22 January 2026, during the debate on the tax treatment of carried interest, David Wagner criticised the accumulation of tax breaks for wealthy people and linked them to property prices.
\n\n\nDat ass eng Unhäufung vu risege Steierkaddoen u fortunéiert Leit, déi hei sinn oder hei nach sollen ugezu ginn, déi net esou essenziell si fir d’Finanzplaz, mee déi duerno schlussendlech awer och zum Beispill – wie weess? – derzou bäidroen, datt d’Immobiliebull hei zu Lëtzebuerg relativ héich bleift.
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That is an accumulation of huge tax gifts to wealthy people who are here or are still to be attracted here, who are not that essential for the financial centre, but who in the end also contribute, who knows, to the property bubble in Luxembourg staying relatively high.
\nSitting of 22 January 2026, David Wagner, déi Lénk
\nOn 19 March 2024, during the heure d’actualité on health policy and the price of tobacco, the Minister of Finance answered the criticism of the government's tobacco policy.
\n\n\nJo, ech soen Iech riichteraus: Dat, wat mer maachen, ass inkohärent.
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Yes, I tell you straight out: what we are doing is incoherent.
\nSitting of 19 March 2024, Gilles Roth, Ministre des Finances
\nOn 18 December 2024, in the budget debate on the tax table, the top rates and the corporate tax cut, the Minister of Finance answered the demand for higher top rates by ruling them out.
\n\n\nD’Progressivitéit, déi hale mer bäi. Eng Erhéijung vun de Spëtzesteiersätz, dozou kënnt et net. A mir féieren och keng Verméigenssteier bei de Privatpersounen erëm an.
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We keep progressivity. An increase of the top tax rates will not happen. And we are not reintroducing a wealth tax on private persons either.
\nSitting of 18 December 2024, Gilles Roth, Ministre des Finances
\nOn 17 December 2025, during the budget debate, the Minister of Finance announced that the cabinet adopted the tax reform bill.
\n\n\nAn awer kann ech Iech haut soen, a wëll Iech dat och soen: De Regierungsrot huet gëschter de Steierreformprojet ugeholl.
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And yet I can tell you today, and I want to tell you this: the cabinet adopted the tax reform bill yesterday.
\nSitting of 17 December 2025, Gilles Roth, Ministre des Finances
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