Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 17 DECEMBER 2018

ATOZ Insights - June 2017

Atoz Tax Advisers
Atoz Tax Advisers
Contributor
Atoz Tax Advisers

Atoz Tax Advisers

Our firm Founded in 2004, ATOZ Tax Advisers is a leading independent tax advisory firm offering a...

View firm profile
Explore more from Atoz Tax Advisers

Spring started with the announcement of a new Luxembourg IP regime.

LuxembourgTax
Atoz Tax Advisers
Atoz Tax Advisers

Spring started with the announcement of a new Luxembourg IP regime. The regime, which will be BEPS-compliant, was announced by Prime Minister Xavier Bettel during his annual State of the Nation speech. This announcement had been much anticipated following the repeal of the former Luxembourg IP regime by the 2016 budget law. Even though draft legislation is not yet available, it is nevertheless possible to anticipate some of the key aspects of the new regime.

Additional changes to the Luxembourg legislation may come soon following two recent decisions of the Court of Justice of the European Union (CJEU): in the Berlioz case which dealt with Luxembourg rules on exchange of information upon request, the CJEU demonstrated that being too transparent may be problematic from an EU standpoint; in the other case, the CJEU decided that the Luxembourg VAT rules applicable to independent groups of persons were not in line with the EU VAT Directive.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

EU Tax Omnibus Package: Key Changes For Europe And Luxembourg

The European Commission's Omnibus proposal seeks to fundamentally reshape the EU's direct taxation framework by removing shareholding thresholds for dividend exemptions, eliminating prior authorization procedures, and harmonizing interest limitation rules across member states. This comprehensive reform promises to streamline cross-border investment structures while raising critical questions about the treatment of alternative investment funds and pension institutions under the new regime.
LuxembourgTax
CMS Luxembourg
CMS Luxembourg
Article

Luxembourg’s 2027 Budget Bill Proposes Corporate Tax Cuts And Changes To Capital Gains And Loss Carryforwards

Luxembourg's proposed 2027 budget law introduces significant corporate tax reforms, including a 1% reduction in corporate income tax rates that would lower the maximum aggregate tax burden in Luxembourg City to 22.80%. The Bill also extends the holding period for speculative gains on movable assets from six to twelve months and eliminates the 17-year limit on tax loss carryforwards, measures designed to enhance Luxembourg's competitiveness while encouraging longer-term investment strategies.
LuxembourgTax
Goodwin Procter LLP
Goodwin Procter LLP
Article

Luxembourg Budget 2027: Key Tax Measures For Businesses

Luxembourg's Finance Minister has unveiled a draft budget for 2027 that includes significant tax reforms affecting businesses and investors. The proposed changes include a reduction in corporate income tax rates, the removal of time limits on loss carryforwards, and enhanced investment tax credits for digitalisation and green projects. However, the extension of the speculation period for capital gains from six to twelve months will require careful consideration by fund managers and investors planning asset
LuxembourgTax
BUREN
BUREN
Article

Luxembourg Budget 2027: Lower Corporate Tax Rates And Key Changes For Businesses And Investors

Luxembourg's 2027 State Budget introduces significant tax reforms designed to enhance the country's competitive position. The proposed changes include reduced corporate income tax rates, enhanced investment credits for digital and ecological projects, and the elimination of time limits on tax loss carryforwards. These measures, pending legislative approval, would fundamentally alter the tax landscape for businesses and investors operating in Luxembourg.
LuxembourgTax
Tiberghien
Tiberghien
Article

UAE VAT – FTA Clarifies The Requirements For The Verification Of The Validity And Integrity Of Supplies Of Goods Or Services

The UAE Federal Tax Authority has introduced new supplier verification and supply validation requirements that fundamentally alter VAT compliance obligations. Taxable persons must now implement comprehensive due diligence processes to confirm the authenticity of suppliers and transactions before claiming VAT refunds. This regulatory shift places unprecedented responsibility on businesses to actively validate the legitimacy of their supply chain transactions.
United Arab EmiratesTax
Atoz Tax Advisers
Atoz Tax Advisers
Article

UAE Corporate Tax – Updated Guidance On The Taxation Of Family Foundations (2026)

The Federal Tax Authority has issued an updated Corporate Tax Guide on the Taxation of Family Foundations for 2026, introducing important clarifications to the UAE Corporate Tax regime. The new guidance addresses previously uncovered areas including asset transfers, tax basis adjustments, fiscal transparency limitations, and multi-family ownership arrangements, providing greater certainty for family wealth structures operating under UAE tax law.
United Arab EmiratesTax
Atoz Tax Advisers
Atoz Tax Advisers