News and Future Regulatory Developments in the Funds Industry.

The tax environment in Asia continues to evolve. The diversity of tax systems in Asia (and their differing maturity) notwithstanding, there are a number of broader trends in Asian tax that can be discerned.

Our comparison table of Luxembourg investment vehicles has been updated. It takes into account the changes to the securitisation law adopted by the law of 25 February 2022.

The Grand Duchy of Luxembourg is ranked third in the world for the number of financial institutions per-country that have now signed up to report under the Foreign Account Tax Compliance Act.

As from 1 January 2024, Payment Services Providers established in Luxembourg or offering payment services in Luxembourg ...

The official database of entities supervised by the CSSF can now be easily accessed online

Are you planning to invest in real estate in the Netherlands, Belgium, Luxembourg or Switzerland? Our publication "Key tax aspects of Real Estate investments 2025...

Luxembourg's long-awaited "step-up" for individuals who become Luxembourg resident as of tax year 2015, has been greeted as a positive step by an Ogier tax specialist.

The Bill 8158 transposing EU Directive 2021/2101 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings...

The draft law 8158 transposing EU Directive 2021/2101 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches ("EU public country-by-country ("CbC")...

On 10 December 2024, the Council of the EU adopted the FASTER Directive. Member States will have to transpose the FASTER Directive into national legislation by 31 December 2028...

Today, the Court of Justice of the EU (ECJ) annulled the judgment of the General Court as well as the decision of the Commission that had decided that Luxembourg...

On 28 October 2024, the EU Commission published a proposal to amend the directive on administrative cooperation in tax matters (DAC 9 proposal).

Luxembourg law firm Chevalier & Sciales is delighted to announce the addition of William Jean-Baptiste, as a new tax partner to its team.

The European Commission's proposal to recast the Directive on Administrative Cooperation (DAC) represents a significant shift in tax transparency requirements, particularly targeting...

The non-deductibility of corporate expenses and subsequent application of a withholding tax on the grounds of hidden dividend qualification: it should be demonstrated that a "special" relationship between ...

On 28 March 2023, a draft bill of law aiming at modernizing and simplifying the Luxembourg General Tax Act ("GTA") was published (the "Bill").

The Luxembourg government has submitted its 2026 budget bill to Parliament, reaffirming its commitment to fiscal stability and international competitiveness.

Yesterday, the Luxembourg Parliament passed the law ratifying the protocol (the "2023 Protocol") to the Germany - Luxembourg double tax treaty signed on 6 July 2023.

Join us to hear a Luxembourg tax and transfer pricing update for 2023, presented by ATOZ's Tax Partner & Head of Transfer Pricing, Oliver R. Hoor, and Managing Partner, Keith O'Donnell.