193 results found

Luxembourg's partnership limited by shares (SCA) offers private fund managers a compelling corporate alternative to the special limited partnership structure, particularly for EU family offices and high-net-worth individuals. When combined with the RAIF regime, this vehicle achieves tax neutrality while maintaining the corporate governance framework that certain investors prefer. The SCA-RAIF structure addresses key legal and tax considerations while providing flexibility for secondary strategies, fund-of-f

The ratification procedures of the new France-Luxembourg tax treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("MLI") ...

On 4 May 2021, the Luxembourg tax authorities informed Luxembourg taxpayers about the release of the corporate tax forms and related appendices in respect of tax year 2020.

On 5 March 2019, the 2019 budget draft law was presented to Parliament.

Bill of law n°7020 amends and confirms the new tax measures previously announced...

Soparfi: all you have to know about the financial holding company in Luxembourg.

On Saturday 21 March 2020, the Luxembourg parliament passed the law implementing the Council Directive (EU) 2018/822 of 25 May 2018 ("DAC6") regarding the mandatory exchange of ...

An increase in disputes between companies and tax authorities-kicking off in 2015 with the European Commission intervention in the Fiat case-has come to define the current era of corporate tax.

Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited...

On 4 August 2023, the text of the draft law (the "Draft Law") transposing the Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise...

With the Directive on ensuring a global minimum level of taxation for multinational and large-scale domestic groups in the Union ("Pillar2") in the process...

Over the coming six months, Linklaters will be closely monitoring and analysing political and legislative developments during Luxembourg's presidency of the EU Council.

The end of 2023 has been marked by the legislative elections and the formation of a new government in Luxembourg. Time has now come to provide you with a few insights on what has happened...

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

On 25 May 2018, the ECOFIN Council adopted the 6th Directive on Administrative Cooperation, commonly called DAC6, which requires so-called tax intermediaries to report certain ...

On 12 September 2023, the European Commission introduced the Transfer Pricing Directive proposal ("TP Proposal").

On 19 May 2021, the European Commission released a Communication, "Business taxation for the 21st Century", which sets out both a short-term and a long-term vision, ostensibly to support Europe's

Today, the updated list of non‑cooperative jurisdictions for tax purposes, also referred as the EU Blacklist, has been published in the Official Journal of the European Union.