Welcome to Part II of our tax advent calendar—one tax tip each day this December! (OK, forgive us if we're nerds, but we love tax matters. And we know tax matters).

On 25 April 2019, the Luxembourg Parliament approved the Luxembourg Budget Law 2019.

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 30 March 2020, Luxembourg draft law No. 7547 was published (the "Bill"). The Bill aims to disallow, in Luxembourg, the deduction of interest and royalty expenses owed to entities or...

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.

In a judgement dated 11 May 2021 (No. 42417 ), the Luxembourg Lower Administrative Court (Tribunal Administratif) challenges the qualification of contribution in account 115 for the purposes...

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

On 28 July 2023, the Grand Duchy of Luxembourg announced that it had given its assent to the bill aimed at transposing the directive 2022/2523 of 14 December 2022 (the « Directive »)...

On 26 April 2016, Prime Minister Xavier Bettel delivered his State of the Nation speech, during which he highlighted some of the proposed changes to the Luxembourg tax system to be implemented in 2017.

On 12 April 2016 the European Commission's released a proposal on public Country-by-Country Reporting.

On 12 September 2023, the European Commission published a proposal for a new directive "Head Offices Tax System" ("HOT Proposal") aiming at creating a simplified tax system for small to medium-sized enterprises ("SMEs")...

Today, the Luxembourg Parliament voted the law ratifying the new double tax treaty ("DTT") between the UK and Luxembourg. As the UK has already ratified this new DTT...

Luxembourg continues to cement its reputation as Europe's leading hub for alternative investment funds (AIFs). Recent Luxembourg tax reforms aim to attract front-office functions...

By Law of 23 December 2016, Luxembourg enacted the law implementing the 2017 tax reform (bill of law n°7020).

It's the final article in our series about important tax tips to think about before 2016 is over.

Are you aware that any contributions you've made to qualifying home saving and loan schemes are tax-deductible on your 2016 Luxembourg individual income tax return?

Unclear tax treatments are headaches for any executive, but for accountants they are especially annoying: this is because varying treatments mean varying accounting

On 23 May 2024, the Luxembourg Government has submitted the tax bill 8388 for approval to the Luxembourg Chamber of deputies. The bill proposes amendments to certain tax provision...

On 11 December 2024, Luxembourg's Parliament approved a series of tax measures aimed at supporting individuals and boosting the attractiveness of businesses.

On 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules...