152 results found

2024 Luxembourg ongoing initiatives in tax matters – State of play...

On 24 February 2023, the draft law approving the new double tax treaty ("DTT") between the UK and Luxembourg was presented to the Luxembourg Parliament.

On Monday 19 June 2023, the European Commission published the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (hereafter "FASTER" or "the Proposal").

The Specialised Investment Fund (SIF) regime was established in Luxembourg by the Law of 13 February 2007 (the "SIF Law"). The SIF regime's purpose was to offer great flexibility on investment scope while structuring.

On 14 June 2023, the Administrative Tribunal (the "Tribunal") ruled on whether the use of classes of shares can be considered as an abuse of law. The transaction challenged by the tax authorities...

Corporate taxpayers with cross-border operations in the EU are expected to be significantly impacted by the proposed BEFIT, Transfer Pricing and HOT Directives.

Luxembourg continues to be a global leader as a platform for international business, investment funds and cross-border financing.

Over the past 12 months, Luxembourg corporate tax work has experienced a high focus in the alternative fund sector, cross-border financing (particularly with securitisation vehicles)...

James O'Neal, Jean-Dominique Morelli, and Inès Annioui-Schildknecht provide an overview of corporate tax work, key developments and the tax climate in Luxembourg.