ArticleATOZ Insights - July 2016This law deals with the temporary favourable individual tax regime applicable to certain gains.LuxembourgTaxAtoz Tax Advisers
ArticleEntrée En Vigueur De La Nouvelle Convention Fiscale Entre Le Luxembourg Et La FranceLe 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...LuxembourgTaxELVINGER HOSS PRUSSEN, société anonyme
ArticleImpact Of Pillar Two On Fund Documentation – New York Office SnippetLoyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.LuxembourgInternational LawLoyens & Loeff
ArticleCOVID-19: Draft Law On Deferral Of DAC 6, CRS And FATCA DeadlinesOn 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.LuxembourgTaxELVINGER HOSS PRUSSEN, société anonyme
ArticleDirector's Fees: 2018 Tax Year Still Open For VAT RefundFollowing 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...LuxembourgTaxELVINGER HOSS PRUSSEN, société anonyme
ArticleNew Tax Measures Adopted By The Luxembourg ParliamentOn 11 December 2024, the Luxembourg Parliament discussed and passed three draft laws that include tax provisions, modifying and clarifying existing tax rules...LuxembourgTaxAtoz Tax Advisers
ArticleOiling The Right Places In The Fund MachineWith 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. LuxembourgTaxKPMG Luxembourg
ArticleRulings: Limitation Of Validity PeriodOn 14 October 2019, the Luxembourg 2020 draft budget law was tabled by the Finance Minister to the Parliament ("Draft Budget Law").LuxembourgTaxELVINGER HOSS PRUSSEN, société anonyme
ArticleTax Reform 2017The 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.LuxembourgTaxDeloitte Luxembourg
ArticleTax Treatment Of Virtual CurrenciesOn 26 July 2018, the Luxembourg direct tax authorities published Circular L.I.R. No. 14/5 – 99/3 – 99bis/3 ("Circular") ...LuxembourgTechnologyELVINGER HOSS PRUSSEN, société anonyme
ArticleAn Update On EU Legislative Developments And Their Impact On The Automotive SectorFollowing recent developments in European regulatory and customs legislation, this update discusses three developments and their relevance to the automotive sector...European UnionTaxLoyens & Loeff
ArticleApplication Of The EU Participation Exemption Regime To Gibraltar CompaniesOn 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 UnionTaxELVINGER HOSS PRUSSEN, société anonyme
ArticleEU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office SnippetLoyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.European UnionTaxLoyens & Loeff
ArticleLuxembourg 2024 Budget Bill - A Year Of Stability For TaxpayersLuxembourg'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 UnionTaxLoyens & Loeff
ArticleNo Fixed Establishment For VAT Purposes For Property Companies Without StaffThe 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 UnionTaxArendt & Medernach
ArticleNon-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 UnionTaxELVINGER HOSS PRUSSEN, société anonyme
ArticleUpdated Dutch Decree On Mandatory Disclosure Rules PublishedOn 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 UnionTaxLoyens & Loeff
ArticleClarifications Of The Rules Governing The Provision Of Investment Services Or Performance Of Investment Activities In Luxembourg By Third Country FirmsOn 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...GlobalTaxAtoz Tax Advisers
ArticleEU ECOFIN: Revision Of The EU List Of Non-Cooperative Jurisdictions For Tax PurposesThe Economic and Financial Affairs Council (ECOFIN) today adopted revised conclusions on the EU list of non-cooperative jurisdictions for tax purposes.GlobalTaxArendt & Medernach