Impatriate tax regime

Hello,

I will be moving to Luxembourg from abroad and would like to understand impatriate tax regime.

I don’t understand how to use it. Should employer pay for apartment rent and charges from their account?

How does tax equalization works? And does employer need to pay for my furniture or can I pay and claim expenses back?

Can I sign a contract for apartment myself but employer pays it from their accounts and deduct amount from my salary? The same with tax equalisation and relocation bonus? Can they for example pay me 20K EUR as a relocation bonus and it will be tax free for me?

I am referring to this article.

[https://www.globalcompliancenews.com/2021/01/20/luxembourg-incentive-scheme-for-hiring-highly-skilled-employees-an-update-of-the-regime18122020/](https://www.globalcompliancenews.com/2021/01/20/luxembourg-incentive-scheme-for-hiring-highly-skilled-employees-an-update-of-the-regime18122020/)

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Thanks in advance!