In its answer to a parliamentary question on patent boxes (QP 896), Luxembourg Finance Minister announced that a new IP tax regime in line with the so‑called "modified nexus approach" will be introduced.

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 ...

The European market for sub-investment grade corporate credit is now well established. This has been driven in large part by the ongoing move towards direct lenders as a growing source of debt financing.

Since the Covid-19 pandemic continues to impact the good governance of legal entities, the Luxembourg Government decided to extend for the second time...

n its judgment, the District Court (Tribunal d'arrondissement) followed the reasoning of the CJEU by analysing the conditions for a taxable person to fall within the scope of VAT.

The ECJ has recently ruled that the advisory services concerning investment in transferable securities provided by a third party to an investment management company which is the manager of a special investment fund benefit from the VAT exemption as laid down in Article 135 (1) (g) of the VAT Directive.

As Luxemburg is a hub for asset servicing and asset managers in Europe, the upcoming reform in German investment tax will necessitate a fundamentally new set up here in the Grand Duchy.

Loyens & Loeff advised DIF Management B.V., an independent infrastructure fund manager, on Dutch and Luxembourg legal and tax aspects of the setting up, structuring, fundraising and closing of DIF Core

On 19 December 2024, the Luxembourg regulator (CSSF) published an updated version of its FAQ concerning the Luxembourg Law of 17 December 2010...

The Stock Connect, developed jointly by the stock exchanges and clearing houses in Shanghai and Hong Kong, encompasses about 800 stocks in total.

The Grand-Duchy of Luxembourg has adopted an article 50bis in the Income Tax Act 1967 at the end of 2007.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

On 14 October 2020, the Luxembourg government filed the 2021 budget bill of law (n°7666) with the Parliament.

On 26 July 2018, the Luxembourg direct tax authorities published Circular L.I.R. No. 14/5 – 99/3 – 99bis/3 ("Circular") ...

On November 8, 2022, in joint cases 885/19 and 898/19 (appeal against the judgment of the General Court of the European Union - the "General Court" of September 24, 2019...

The Luxembourg budget for 2023 (the "Budget") has been adopted by the Luxembourg Parliament on 15 December 2022. While it contains no major tax reforms,...