On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was submitted to the Luxembourg Chamber of Deputies.

On 9 June 2023, the Luxembourg tax authorities ("LTA") issued an administrative circular ("Circular") providing some guidance on the determination

Over the past 18 months, the Luxembourg Government has been taking several measures to deal with the spread of the Coronavirus and guarantee the continuity of the Luxembourg economy.

On 6 January 2026, the Luxembourg government moved forward with its long-awaited reform of personal income taxation via bill of law 8676...

On 23 December 2022, the Luxembourg reverse hybrid rule provided by Article 168quater of the modified Luxembourg Income Tax Law ("Article 168quarter LITL") was officially amended with the passing...

Today, the budget law for 2020 and the law implementing into domestic law Council Directive (EU) 2017/952 of 29 May 2017 ("ATAD II") have been passed by the Luxembourg Parliament.

On 19 December 2023, the Luxembourg Parliament adopted the law introducing a major reform of the investment tax credit framework, applicable with effect as from tax year 2024.

On 22 August 2025, the Luxembourg tax authorities published a new circular L.I.R. n°168quater/2 dated 12 August 2025. It provides clarifications on the interpretation of the carve-out from the reverse...

On 7 June 2022, a new double tax treaty along with an additional protocol ("New DTT") were signed by the UK and Luxembourg.

In this episode, Johanna Tschurtschenthaler (counsel, Tax) and Chiara Wolf (associate, Tax) return to one of Luxembourg's most puzzling tax topics: the reverse hybrid mismatch rule under ATAD 2.

The Luxembourg government has announced measures to support the Luxembourg economy during the coronavirus crisis.

On 29 January 2025, the Luxembourg tax authorities published Circular L.I.R. n° 164/1 (Circular), which replaces the previous circular L.I.R. n° 164/1, dated 23 March 1998.

Le 6 juillet 2023, les gouvernements du Grand-Duché de Luxembourg et de la République fédérale d'Allemagne ont signé un avenant modifiant la convention fiscale tendant...

Regulated funds, SIFs and RAIFs should automatically qualify for the CIV Exemption.

Yesterday, the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax of foreign securitisation enterprises and another...

Following earlier announcements and market consultation, Luxembourg has formally adopted its long‑awaited reform of the carried interest regime.

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

On July 17, 2024, the Luxembourg government introduced Bill No. 8414, a multifaceted tax reform initiative designed to bolster the country's global competitiveness.

On 19 July 2024, the Director of the Direct Tax Administration (the "DTA") issued a circular on the tax treatment of a simplified liquidation (dissolution without liquidation) carried out in accordance with article 1865bis of the Civil Code.

To enhance Luxembourg's competitiveness and attractiveness for asset managers, the Luxembourg government has submitted bill No. 8590 (The Bill) to the Luxembourg parliament...