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  • Article

    ATOZ Insights - July 2016

    This law deals with the temporary favourable individual tax regime applicable to certain gains.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Entrée En Vigueur De La Nouvelle Convention Fiscale Entre Le Luxembourg Et La France

    Le 2 juillet 2019, le projet de loi no 7390 approuvant la nouvelle convention contre la double imposition et son protocole additionnel (ci-après dénommés le « Nouveau Traité ») signée le 20 mars 2018 par les gouvernements...
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
Article

Tax Rulings Granted Prior To 2015 No Longer Valid

Today, the 2020 budget draft law was submitted by the Luxembourg Minister of Finance to the Luxembourg Parliament.
LuxembourgTax
Atoz Tax Advisers
Atoz Tax Advisers
  • Article

    Impact Of Pillar Two On Fund Documentation – New York Office Snippet

    Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.
    LuxembourgInternational Law
    Loyens & Loeff
    Loyens & Loeff
  • 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

    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

    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

    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

    Tax Reform 2017

    The Luxembourg draft law N° 7020 submitted by the Luxembourg government to the Luxembourg Parliament on 26 July 2016 foresees the introduction of tax measures affecting both individual and corporate taxpayers.
    LuxembourgTax
    Deloitte Luxembourg
    Deloitte Luxembourg
  • Article

    Tax Treatment Of Virtual Currencies

    On 26 July 2018, the Luxembourg direct tax authorities published Circular L.I.R. No. 14/5 – 99/3 – 99bis/3 ("Circular") ...
    LuxembourgTechnology
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    An Update On EU Legislative Developments And Their Impact On The Automotive Sector

    Following recent developments in European regulatory and customs legislation, this update discusses three developments and their relevance to the automotive sector...
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Application Of The EU Participation Exemption Regime To Gibraltar Companies

    On 1 December 2020, the Luxembourg tax authorities ("LTA") issued the Circular L.I.R. n° 147/2, 166/2 et Eval. n°63 ("Circular") providing for the non-applicability...
    European UnionTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet

    Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Luxembourg 2024 Budget Bill - A Year Of Stability For Taxpayers

    Luxembourg's 2024 Budget Bill was submitted to Parliament on 6 March 2024 and does not include major tax changes aimed at Luxembourg corporate taxpayers.
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    No Fixed Establishment For VAT Purposes For Property Companies Without Staff

    The Court of Justice of the European Union ('CJEU') confirmed in decision C-931/19 of 3 June 2021 that the letting of immovable property abroad, where the property owner does not have its own...
    European UnionTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Non-deductibility Of Interest And Royalties Due To "blacklisted Countries"

    Since 1 March 2021, interest and royalties due to associated enterprises established in a country or territory listed on the EU list of non-cooperative tax jurisdictions...
    European UnionTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Updated Dutch Decree On Mandatory Disclosure Rules Published

    On 28 April 2023, the Dutch State Secretary of Finance published its updated policy decree (Updated Decree) providing additional guidance in respect of the Dutch implementation...
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Clarifications Of The Rules Governing The Provision Of Investment Services Or Performance Of Investment Activities In Luxembourg By Third Country Firms

    On 1 July 2020, the Luxembourg supervisory authority (the Commission de Surveillance du Secteur Financier - CSSF) issued the circular n°20/743 (the Circular) amending the existing...
    GlobalTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    EU ECOFIN: Revision Of The EU List Of Non-Cooperative Jurisdictions For Tax Purposes

    The Economic and Financial Affairs Council (ECOFIN) today adopted revised conclusions on the EU list of non-cooperative jurisdictions for tax purposes.
    GlobalTax
    Arendt & Medernach
    Arendt & Medernach
  • Showing 121–140 of 655 results

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