Special Limited Partnership | SLP (Video)

The CJEU confirmed the lawfulness of the liability of online platforms to collect VAT on total amounts due on electronic services in the recent Fenix case (C-695/20, 28 February 2023).

On 8 October 2025, the Luxembourg Minister of Finance presented the 2026 budget (the "Budget Law") oriented towards growth and social cohesion.

At yesterday's ECOFIN meeting, the EU Council agreed on a general approach regarding foreseen amendments to the directive on administrative cooperation in the area of taxation.

Today, the European Commission has closed three in-depth State aid investigations into transfer pricing tax rulings granted by Luxembourg to Fiat and Amazon...

On 19 July 2023, the Luxembourg Parliament ratified the new double tax treaty between the United Kingdom and Luxembourg.

The Administrative Court of Luxembourg has issued significant rulings on the qualification of interest-free loans and the use of corporate tax losses in relation to abuse of law concepts. These decisions provide crucial clarity for corporate tax planning and compliance strategies in Luxembourg.

On 26 February 2019, the Court of Justice of the European Union ("CJEU") issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive ("PSD") and the Interest & Royalties Directive ("IRD", together the "Directives").

Luxembourg signed a protocol to the income tax treaty with France on September 5th 2014 ("French Protocol").

As spring is upon us, the time has come to present our latest edition of our Insights, highlighting recent developments from the Grand Duchy, at European level, and in the Middle East over the past few months.

In this second section of our Video Podcast, Keith O'Donnell - Managing Partner, details how the OECD proposals on Pillar 1 and Pillar 2 addressing the Tax Challenges