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  • Article

    Circular L.G. – A. No. 61 Of 8 December 2017 : Updated Rules On The Issuing Of Tax Residence Certificates For UCIs, Now Including RAIFs

    In the new Circular of 8 December 2017 (the "Circular"), which replaces Circular L.G. – No. 61 of 12 February 2015 dealing with the issuing of tax residence certificates for UCIs, ...
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    COVID-19: Draft Law On Deferral Of DAC 6, CRS And FATCA Deadlines

    On 6 July, the Luxembourg government filed a draft law No. 7625 (the "Bill") aiming at implementing the Council Directive (EU) 2020/876 of 24 June 2020 giving EU Member States the option to defer the deadlines.
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    DAC6 And CRS Deadline Extensions – Update

    Yesterday, the Luxembourg Finance Ministry reported that EU Member States have agreed on a compromise proposal for a Directive introducing an optional 6-month deadline extension for reporting...
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Director's Fees: 2018 Tax Year Still Open For VAT Refund

    Following the Court of Justice of the European Union (CJEU)'s ruling of 21 December 2023 in case C-288/22, the Luxembourg VAT authorities published on 15 January 2024 a newsletter...
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Disclosure Of Cross-Border Arrangements By Intermediaries: DAC 6 Implementation In Luxembourg

    The DAC 6 Bill requires certain intermediaries to report to their tax authorities cross-border arrangements that contain at least one of the hallmarks laid down in the DAC 6.
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Draft Law On ATAD2 / New Bill Implementing DAC6

    On 8 August 2019, Bill No. 7466 (the "Bill") implementing the Anti-Tax Avoidance Directive (EU) 2017/952 on hybrid mismatches ("ATAD2") into Luxembourg domestic law was published.
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    French Cross-Border Workers Will Be Allowed 34 Teleworking Days Per Year From 1 January 2023

    On 7 November 2022, the French and Luxembourg governments signed an amendment to paragraph 3 of the protocol to the existing treaty between the two countries for the avoidance of double taxation...
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Group Restructuring – Abuse Of Law: Luxembourg Administrative Tribunal Of 15 May 2023, N° 46.042

    In 2011, a Luxembourg company (Company A) granted a profit participating loan (Loan) to its Belgian subsidiary (Company B), which held debt securities issued by another entity (the Securities).
    LuxembourgTax
    Chevalier & Sciales
    Chevalier & Sciales
  • Article

    Guidance On The Prime Participative Regime For Companies Forming A Fiscal Unity

    The profit sharing bonus ("prime participative") has been introduced by the Luxembourg 2021 Budget Law of 19 December 2020 in order to keep Luxembourg attractive for talents. In this respect...
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Luxembourg's New Carried Interest Tax Regime Is In Force

    As expected, the law implementing the new Luxembourg carried interest tax regime has been passed and is applicable as from 2026...
    LuxembourgTax
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    Luxembourg Council Of State Greenlights Carried Interest Draft Law

    Today, the Luxembourg Council of State issued its second opinion on the carried interest draft law (the "Draft Law")...
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Luxembourg Directors And VAT: Adjusting To The ECJ's 2023 Ruling

    The European Court of Justice, rendered on 21 December 2023, a decision regarding the classification of directors' activities within the framework of Luxembourg VAT law.
    LuxembourgTax
    Chevalier & Sciales
    Chevalier & Sciales
  • Article

    Luxembourg Starts The Implementation Of ATAD 2

    On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Luxembourg Tax Authorities Issue First FAQ Regarding Pillar Two

    On 25 March 2024, the Luxembourg tax authorities released guidance in the form of FAQ on the recognition of pre-regime deferred tax assets and liabilities under the Luxembourg Pillar Two rules.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    New Tax Measures Adopted By The Luxembourg Parliament

    On 11 December 2024, the Luxembourg Parliament discussed and passed three draft laws that include tax provisions, modifying and clarifying existing tax rules...
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Official Foreign Currency Provisions Now Available For Luxembourg Tax Purposes

    The Luxembourg tax authorities issued a new circular, impacting companies that maintain their share capital and accounting in a currency other than EUR.
    LuxembourgTax
    TMF Group BV
    TMF Group BV
  • Article

    Oiling The Right Places In The Fund Machine

    With the current investment rate environment being what it is—low—fund managers and management companies are looking for more stability and better returns. However, for many, this is proving difficult.
    LuxembourgTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    Rulings: Limitation Of Validity Period

    On 14 October 2019, the Luxembourg 2020 draft budget law was tabled by the Finance Minister to the Parliament ("Draft Budget Law").
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Strengthened Cooperation Between Luxembourg Tax Agencies

    The ACD and the AEDT have signed a memorandum containing instructions for implementing the amended law of 19 December 2008 on inter-administrative and judicial cooperation...
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Tax Administrative Guidelines On The Equity Escape Clause

    The Luxembourg Tax Authorities updated twice the circular of 8 January 2021 dealing with certain aspects of the interest deduction limitation rule ("IDLR")...
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Showing 101–120 of 655 results

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