655 results found

The EU Commission has proposed an amendment_ of Council Directive 2011/16/EU on administrative cooperation in the field of taxation, known as DAC 8, that aims to increase transparency and accountability

The law of 19 December 2020 introduced this mandatory reporting to prepare for the collection of the real estate levy, which applies to income derived from real estate located in Luxembourg.

On 21 April 2016, less than one week before the traditional State of the Nation speech, new tax measures were announced by the Luxembourg Government as well as changes to the measures presented on 29 February 2016, as part of the 2017 tax reform.

Today, the EU Council approved an ECOFIN report on tax issues (the "Report"), according to which the European Council confirms discontinuation of work on the proposal for a Council Directive...

During the last ECOFIN meeting held on 6 November 2018, European Finance Ministers met to discuss the proposed directive for a digital sales tax (DST).

As announced by the Luxembourg Government in its action plan to enhance Luxembourg competitiveness and attractivity, Bill of Law no 8590 was submitted on 24 July 2025...

On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

On 10 February 2021, Luxembourg introduced defensive measures in its tax legislation aiming at disallowing, in certain cases, the deduction of interest and royalty expenses owed...

On 1st June, the EU Council reached a provisional political agreement with the European Parliament's negotiating team on the proposed directive on the disclosure of income tax information by certain undertakings and branches...

On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a company car to an employee is subject to...

The Court of Justice of the European Union (the "CJEU") has further clarified the concept of a ‘fixed establishment' for VAT purposes.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes Luxembourg transfer pricing (‘TP')...

US Fund Managers ("USFM") usually rely on the Luxembourg special limited partnership ("SLP") as a fund vehicle to raise capital in the EU.

The publication offers a practical overview of the business tax regimes in key jurisdictions worldwide, with a focus on the implications for international organisations seeking to expand into new markets.

In a notable decision by the Luxembourg Administrative Court on 9 August 2023 (n. 47.826C), key clarifications on shareholding value assessments were made.

On 5 May 2023, the government submitted to the Luxembourg Parliament Bill 8207 to implement Council Directive (EU) 2020/284 amending the VAT Directive ("Bill").