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Yesterday, the Luxembourg draft law implementing the EU Anti-Tax Avoidance Directive ("ATAD") was passed by the Parliament.

This report summarizes some of the main Luxembourg tax developments that took place between the end of 2015 and August 2016.

Corporate taxpayers with cross-border operations in the EU are expected to be significantly impacted by the proposed BEFIT, Transfer Pricing and HOT Directives.

On 17 June 2024, the OECD / Inclusive Framework (IF) released additional Administrative Guidance on the global minimum taxation rules (GloBE Rules, which form part of the OECD's Pillar Two solution).

Luxembourg continues to be a global leader as a platform for international business, investment funds and cross-border financing.

Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited liability set up in one of the following forms...

Over the past 12 months, Luxembourg corporate tax work has experienced a high focus in the alternative fund sector, cross-border financing (particularly with securitisation vehicles)...

James O'Neal, Jean-Dominique Morelli, and Inès Annioui-Schildknecht provide an overview of corporate tax work, key developments and the tax climate in Luxembourg.

Luxembourg has agreed to 77 income tax treaties. Currently, 64 of these income tax treaties are in force.

The Administrative Court of Luxembourg has issued significant rulings on the qualification of interest-free loans and the use of corporate tax losses in relation to abuse of law concepts. These decisions provide crucial clarity for corporate tax planning and compliance strategies in Luxembourg.