In the dynamic world of finance in Luxembourg, attracting and retaining qualified and experienced talent is a crucial issue for maintaining the growth and competitiveness of the Luxembourg financial centre. When an individual has to choose a country in which to set up a business, whether for professional or investment purposes, the existence of fiscal incentives for individuals will very probably be one of the criteria that will be studied but will certainly not be the main criterion for the final decision. In addition, it is essential that the country of establishment is sufficiently attractive for companies wishing to set up there and take on employees.