655 results found

Following the "UCI On-Site inspections", the CSSF concluded that the mitigation measures put in place regarding the tax offences were satisfactory.

On 23 November 2022, the Luxembourg Administrative Court held its decision in a case concerning an interest-free loan which was granted by a Luxembourg company to its wholly-owned Luxembourg subsidiary.

Signed in October 2019 between the French and Luxembourg Finance Ministers, the Amendment clarifies an aspect of the French mechanism to rule out double taxation of French resident ...

Further to the adoption of the Anti-Tax Avoidance Package including the first Anti-Tax Avoidance Directive (EU) 2016/1164 of 12 July 2016 ("ATAD")...

This first edition of the 2016 ATOZ Insights provides you with an overview of all Luxembourg tax measures which came into force at the beginning of this month.

In a judgment of 24 September 2019, the General Court of the European Union ("Court") dismissed actions brought by Luxembourg and Fiat Finance and Trade

On 8 April 2020, Luxembourg Parliament released the draft law n°7555 addressing the extension of deadlines in fiscal, financial and budgetary matters in the context of the state of COVID-19...

The Luxembourg DAC7 bill sets forth new rules on the mandatory automatic exchange of information reported by platform operators soon to be implemented.

In a recent development related to Luxembourg's tax rulings, Advocate General Kokott suggested the European Court of Justice (ECJ) dismiss the European Commission's...

In its judgment of 25 November 2021 in case C-437/19, the European Court of Justice of European Union ("CJEU") responded to questions posed by the Luxembourg Administrative Court...

Es ist so weit! Ab dem 1. Januar 2023 können in Frankreich ansässige Personen, die bei einem Unternehmen in Luxemburg beschäftigt sind (und umgekehrt), 34 Tage pro Jahr für Heimarbeit nutzen.

Am 6. Juli 2023, die Regierungen des Großherzogtums Luxemburg und der Bundesrepublik Deutschland haben ein Änderungsprotokoll zum Doppelbesteuerungsabkommens unterzeichnet...

Loyens & Loeff NY regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet discusses the potential impact of Pillar Two (𝐏𝟐) at the fund manager level.

A clarification of the conditions of the reverse hybrid rule has been introduced (article 168quater of the income tax law, as amended). The 2023 budget law provides that the rule requiring...

Among other tax incentives for individuals and corporations, the Luxembourg Parliament adopted on 11 December 2024 an amendment to the interest deduction limitation...

On 11 February 2020, the OECD released the final version of the transfer pricing guidance on financial transactions – a long-awaited report after the draft published on 3 July 2018 ("Report").

Qatar has taken a major step in implementing the OECD/G20 Pillar Two framework ("Pillar Two" or "GloBE") by issuing Council of Ministers Resolution No. 2 of 2026, published in the Official Gazette on 12 February 2026.

Outstanding tax debts are, in principle, subject to forced collection by the Luxembourg tax authorities. Recovery procedures involve several phases and commencement is directly or...