Currently, the Luxembourg direct tax authorities were allowed to request a guarantee (for the recovery of taxes due in the future) from non-resident taxpayers that moved to Luxembourg from another country (including an EU/EEA country) without owning Luxembourg real estate. Whilst this provision has only rarely been applied, it will be abolished as from 1 January 2017 to bring the Luxembourg tax laws in line with EU law. The suppression of such provision will benefit to all non-resident taxpayers although the request of a tax guarantee constituted an infringement to the EU legislation only.