On 25 March 2022, the Luxembourg Tax Authority updated for the third time the circular issued on 8 January 2021 ("Circular")

Fiscal reform proposals recently announced by the Luxembourg government include changes to the country's corporate and personal tax frameworks.

To clamp down on speculation and the growth of property prices, Bill No. 8082 ("Property Bill") was filed with the Luxembourg Parliament on 10 October 2022 reforming the land tax (impôt foncier - "New IFON") and ...

Since late January 2021, the price action on shares of video games retailer GameStop Inc ("GME") and other heavily shorted companies like AMC Entertainment ("AMC") has attracted the attention of the finance world.

Bill of Law n°6471 regarding, most notably, the implementation of the so-called AIFMD (Directive 2011/61/EU) would largely amend the legal and tax provisions regarding limited partnerships.

On 21 March 2025, the Dutch Supreme Court ruled that a taxpayer is allowed to deduct a liquidation loss on its participation in a liquidated subsidiary that transferred losses to group companies...

On 17 July 2024, the Luxembourg government released a bill of law proposing a number of tax cuts for both individuals and corporations. This is in line with the political commitments made by the current government...

On 17 July 2024, the Luxembourg government introduced, under new Bill n° 8414, a comprehensive legislative package meant to modernise and enhance Luxembourg's tax system.

Luxembourg corporate taxpayers can, upon request and under certain conditions, benefit from a reduction of the Luxembourg net wealth tax (NWT).

In February and March 2024, the Luxembourg Accounting Standards Board (CNC) published two Q&As_ (No. 24/031 and No. 24/032) that provide useful guidance...

In recent years, the crypto-asset landscape has steadily grown and has reshaped the world of payments and investments.

On 23 February 2021, the French tax authorities published guidelines on the France – Luxembourg Income and Capital Tax Treaty signed in 2018.

The Luxembourg Parliament (Chambre des Députés) unanimously adopted Bill 8459 amending the Labor Code on 12 December 2024. It will enter into force on 1st January 2025. A motion to review the mechanism.

On 14 July 2016, the draft bill n°6929 creating a new Luxembourg fund structure called the Reserved Alternative Investment Fund (RAIF).

As provided by the 2010 Circular, the Circular also requires that the employee becomes a Luxembourg tax resident and has not been subject to income tax in Luxembourg in the 5 years preceding the starting date of employment in Luxembourg.

A Luxembourg-based company entered into a licensing agreement as the licensee (Licensee), with a licensor (Licensor) regarding intellectual property rights.

On November 21, 2011, the Double Tax Treaty between the Grand-Duchy of Luxembourg and the Russian Federation dated June 28, 1993 (hereafter the "DTT") has been amended by a protocol implementing new important rules aiming to avoid double taxation and to prevent fiscal evasion with respect to taxes on income and capital (hereafter the "Protocol").

The Luxembourg government has submitted a draft law under Bill 8676 introducing a single personal income tax class and a move to full individual taxation.

Yesterday, the Luxembourg VAT authorities (Administration de l'enregistrement, des domaines et de la TVA) issued a circular N°781-2 (the "Circular") providing the final guidelines and practical information.

While the overview provided herein is not exhaustive, it should serve as a high-level summary of the modifications that may impact the strategic decisions of Luxembourg tax payers...