On 17 March 2020, the Luxembourg tax administration issued an official newsletter on their website (impotsdirects.public.lu).

The Organisation for Economic Co-operation and Development (OECD) has the mission to promote policies that will improve the economic and social well-being of people around the world.

Luxembourg law firm Chevalier & Sciales is delighted to announce the addition of William Jean-Baptiste, as a new tax partner to its team.

The European Commission's proposal to recast the Directive on Administrative Cooperation (DAC) represents a significant shift in tax transparency requirements, particularly targeting...

On the 2nd of July 2019, Bill of Law No. 7390, which approves the new double tax treaty and its additional protocol (together referred to as the "New DTT") signed on 20 March 2018 by the governments of Luxembourg...

On 9 June 2020, the Luxembourg parliament approved bill of law N°7527 (the "bill") amending both the CRS law of 18 December 2015 and the fatca law of 24 July 2015.

In October 2015, the European Commission found that a tax ruling granted by Luxembourg to Fiat Chrysler Finance Europe ("FFT") in 2012 ("Ruling")...

The non-deductibility of corporate expenses and subsequent application of a withholding tax on the grounds of hidden dividend qualification: it should be demonstrated that a "special" relationship between ...

What you need to know about Base Erosion and Profit Shifting (BEPS) in less than 3 minutes.

On 28 March 2023, a draft bill of law aiming at modernizing and simplifying the Luxembourg General Tax Act ("GTA") was published (the "Bill").

The Luxembourg government has submitted its 2026 budget bill to Parliament, reaffirming its commitment to fiscal stability and international competitiveness.

Voted into Luxembourg law on 18 December 2018, the Anti-Tax Avoidance Directive I (ATAD I) now applies, with its provisions applicable as from fiscal years starting on or after 1 January 2019,

the Luxembourg Court of Appeal has recently confirmed the decision of the Luxembourg Tribunal that a rent free period in a lease contract subject to VAT (thanks to having opted-in for VAT...

The Luxembourg VAT treatment applicable to directors' fees has been the subject of numerous discussions and press articles for the last few weeks.

On 4 August the Luxembourg government released Bill of Law 7163 for a new intellectual property ("IP") tax regime, which shall take effect in the tax year 2018.

Progressive tax rates ranging from 0% to 42.8% apply to taxable income not exceeding €150,000 (€300,000 for couples taxed jointly).

In our UCITS webinar, our speakers will discuss the reduced subscription tax rates available for investments in sustainable economic activities.

In the new Circular of 8 December 2017 (the "Circular"), which replaces Circular L.G. – No. 61 of 12 February 2015 dealing with the issuing of tax residence certificates for UCIs...

The CJEU confirmed the lawfulness of the liability of online platforms to collect VAT on total amounts due on electronic services in the recent Fenix case (C-695/20, 28 February 2023).

On 20 January 2021, the Court of Justice of the European Union ("CJEU") released a decision in case C-288/19, concerning the VAT treatment of company cars provided by ...