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ARTICLE · 04 JANUARY 2024

ATOZ Insights - December 2023

Atoz Tax Advisers
Atoz Tax Advisers
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Atoz Tax Advisers

Atoz Tax Advisers

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The end of 2023 has been marked by the legislative elections and the formation of a new government in Luxembourg. Time has now come to provide you with a few insights on what has happened...

LuxembourgTax
Atoz Tax Advisers
Atoz Tax Advisers

Greetings!

The end of 2023 has been marked by the legislative elections and the formation of a new government in Luxembourg. Time has now come to provide you with a few insights on what has happened in the Grand-Duchy and at European level in the past few months.

In addition to tax measures that have just been passed and will be applicable as from the fiscal year 2024, the new coalition agreement announced several tax measures for the coming years. These are described in our 2024 tax forecast.

On 23 November 2022, the Luxembourg Administrative Court gave its decision in a case concerning an interest-free loan which was granted by a Luxembourg company to its wholly-owned Luxembourg subsidiary. In our dedicated article, we analyse the decision of the Administrative Court according to which an interest-free loan qualifies as a debt instrument.

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