193 results found

On 7 November 2012, the government deposited a bill of law with the Luxembourg Parliament introducing the tax-related measures formerly announced.

On 23 September 2022, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision")...

Following the smooth passage of a new Budget bill, Luxembourg has cut the rate of corporate income tax with immediate effect to attract more international investors.

On 24 February 2023, the draft law ("Draft Law") implementing the so-called "public country-by-country reporting Directive"1 1(the "public CbCR Directive" or "the Directive") was presented...

A renowned business lawyer firm Hance Law Avocats (HLA) renders its services in the Grand-Duchy of Luxembourg since many years.

On 28 January 2016, the European Commission unveiled its new Anti-Tax Avoidance Package.

Despite its strong economic credentials, doing business in Luxembourg can be a difficult task without prior knowledge of the corporate landscape.

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

In its decision of 22 July 2026 (case 53194C), the Luxembourg Administrative Court, the Luxembourg court of appeal in tax matters, rendered an important transfer pricing judgment concerning the application of the arm's-length principle to the restructuring of intra-group debt and the deductibility of interest expenses.

On 24 July 2025, the Luxembourg government released the draft law No. 8591 ("the Draft Law") transposing the Directive (EU) 2025/872 ("DAC9")...

Today the Luxembourg Parliament approved the bill n° 6497 modifying the Luxembourg Income Tax Act ("LIR") in certain areas, some of which will impact the private equity industry.

On 3 December 2018, the coalition partners finalised their governing plan for the next 5 years in a coalition agreement ("Coalition Agreement") which was signed the same day.

On 17 December 2025, the Luxembourg Parliament enacted the law on the exchange of information with respect to "top-up tax information return" (the "DAC9 Law"), which transposes...

On 28 September 2021, more than five years after it was first tabled, the so-called "public Country-by-Country Reporting (CbCR) directive" was finally adopted by the EU Council under qualified majority voting.

On 26 February 2024, the new list of non-cooperative jurisdictions for tax purposes (the "Blacklist") was published in the Official Journal of the European Union.

An insight on the amendments to Luxembourg tax legislation following Bill n°6497, which was approved by the Luxembourg Parliament on 13 December 2012 and published in the official gazette on 28 December 2012.

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.