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Deutschland DE
Paris FR

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© 2026 Legalease Ltd. All rights reserved

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Article
Luxembourg Proposes New Tax Regime For Stock Options In Innovative Companies
Luxembourg has introduced a draft law establishing a new tax framework for employee stock option plans, creating a favorable regime for qualifying young innovative companies while codifying the general tax treatment for all other stock option arrangements. The proposal aims to defer taxation until share disposal for eligible companies, potentially reducing the effective tax burden to approximately 11.45% while addressing practical liquidity constraints for employees.
LuxembourgTax
Tiberghien
Article
EU Tax Alert 200
European Parliament approves EU Emission Trading System reform and new EU Carbon Border Adjustment Mechanism
European UnionTax
Loyens & Loeff

Exchange Of Information Vs Data Protection: A Brave New World Of Transparency

Automatic exchange of information ("AEoI") was developed a decade ago as the new cure-all in the fight against tax fraud for developed countries' tax administrations.

LuxembourgPrivacy

Atoz Tax Advisers

New IP Regime Passed By The Parliament

As the former IP regime, the new regime applies to all Luxembourg taxpayers.

Atoz Tax Advisers

Directive Proposal On BEFIT: A Real Necessity Or Just Another Layer Of Useless Complexity?

On 12 September, the EU Commission adopted a key package of initiatives containing notably a Directive Proposal on Business in Europe: Framework for Income Taxation...

Atoz Tax Advisers

CSSF Circular 17/650 - Implementing AML/TF Professional Due Diligences Relating To Primary Tax Offences

The CSSF circular 17/650 applies to all persons and undertakings falling under the supervision of the CSSF.

Deloitte Luxembourg

Draft Budget Law 2023: Can Your Luxembourg Partnership Be Liable To Corporate Tax?

New rules applicable as of 2022 bring a new perspective on tax liability of partnerships governed by Luxembourg law.

OECD Publishes Pillar Two Model Rules On IIR And UTPR

On 20 December 2021, the OECD released its Pillar Two model rules, also referred to as the "Anti Global Base Erosion" or "GloBE" rules, for participant jurisdictions to implement most of the Pillar Two rules.

European UnionTax

2015 Tax Changes

The law applies to information requested by another State under a bilateral agreement, relevant European Directives as implemented in Luxembourg or the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

Corporate Tax 2020

Luxembourg continues to be a global leader as a platform for international business, investment funds, and cross-border financing. At the outset of COVID-19

Transposition Of EU Directive 2017/952 As Regards Hybrid Mismatches With Third Countries

On 8 August 2019, the Bill of Law n° 7466 (‘the Bill') transposing the second EU Anti-Tax Avoidance Directive (‘ATAD 2')[1] was submitted to the Luxembourg Parliament.

European UnionTax

Charles Russell Speechlys

Luxembourg Launches The Implementation Of The Public CbC Directive

On 24 February 2023, the draft law ("Draft Law") implementing the so-called "public country-by-country reporting Directive" (the "public CbCR Directive" or "the Directive") was presented to Parliament.

European UnionTax

Atoz Tax Advisers

BVI, Costa Rica, Marshall Islands & Russia Added To The EU List Of Non-Cooperative Tax Jurisdictions

On 14 February 2023, the EU Finance Ministers decided to add the BVI, Costa Rica, the Marshall Islands and Russia to the EU list of non-cooperative jurisdictions for tax purposes.

Atoz Tax Advisers

Luxembourg Budget 2027: Lower Corporate Tax Rates And Key Changes For Businesses And Investors

Luxembourg's 2027 State Budget introduces significant tax reforms designed to enhance the country's competitive position. The proposed changes include reduced corporate income tax rates, enhanced investment credits for digital and ecological projects, and the elimination of time limits on tax loss carryforwards. These measures, pending legislative approval, would fundamentally alter the tax landscape for businesses and investors operating in Luxembourg.

Luxembourg Tribunal Held That The Use Of Corporate Tax Losses Amounts To Abuse Of Law: What Went Wrong?

On 30 March 2023, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision") in a case that concerns...

Atoz Tax Advisers

Tax In Distressed Situations Luxembourg

Instead, the general principle of substance over form applies to determine the tax classification of an instrument as debt or equity, requiring an economic and financial analysis of each transaction.

EU Commission's Initiatives In Direct Tax Matters: State Of Play

On 15 December 2022, the EU Member States finally reached an agreement concerning the Directive on ensuring a global minimum level of taxation for multinational and large-scale domestic groups in the Union...

European UnionTax

Atoz Tax Advisers

Luxembourg Tax Alert 2016-07

During the ECOFIN meeting of 8 March 2016, a political agreement was reached on the draft non-public CbCR Directive.

KPMG Luxembourg

The 2017 Luxembourg Tax Reform Act – What Is Changing, And What You Need To Know

After a very intense debate, the law on the 2017 tax reform (the "Law") was adopted on 14 December 2016 by a rather slim majority of the Luxembourg Parliament. Subsequently, on 23 December 2016...

LuxembourgWealth Management

EU Commission Issues Draft Directives On Substance Requirements And Minimum Taxation

On 22 December 2021, the EU Commission issued two major draft directives that are expected to have a significant impact on EU corporate taxpayers:

European UnionTax

Arendt & Medernach

Showing 161–180 of 193 results

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