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,...

On 26 April 2016, Prime Minister Xavier Bettel delivered his State of the Nation speech, during which he highlighted some of the proposed changes to the Luxembourg tax system to be implemented in 2017.

On 19 December 2019, the Luxembourg Parliament adopted the law transposing the Council Directive (EU) 2017/952 of 29 May 2017 (the so-called "ATAD 2") into Luxembourg law ("ATAD 2 Law") (first constitutional vote).

Now that we are in the home stretch of 2016, some last minute tax measures have been presented.

Draft Law N°6706 dated July 17th 2014 intends to modify the net wealth tax assessment procedure in order to simplify and accelerate the assessment process.

On 16 May 2017, the Court of Justice of the European Union ("ECJ") delivered its long- awaited judgment in the Berlioz case regarding the compliance of the Luxembourg Laws of 29 March 2013...

The Luxembourg Parliament has adopted a law amending some tax provisions concerning the area of so-called "exit tax" in order to make the exit taxation compliant with EU law.

On 17 March 2020, the Luxembourg tax administration released a newsletter which details support measures for Luxembourg taxpayers who may be impacted by the COVID-19 pandemic.

US fund managers rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamline distribution in the EU using a marketing passport.

The Belgian Ruling Commission took recently position on the application of the Belgian participation exemption regime to income from a Luxembourg SICAR.

On 4 October 2024, the Court of Justice of the European Union (CJEU) ruled that the Dutch interest deduction limitation rule of Article 10a Corporate Income Tax Act 1969 (CITA) is not in breach of EU law...

We are pleased to present you the 2024 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.

During our 10th Annual International Tax Developments Seminar, several of our tax experts discussed the latest international tax developments.

After being stalled at the draft stage for over three years, it results from the ECOFIN report 9960/25 of 18 June 2025...

As expected, the law implementing the new Luxembourg carried interest tax regime has been passed and is applicable as from 2026...

Today, the Luxembourg Council of State issued its second opinion on the carried interest draft law (the "Draft Law")...

The European Court of Justice, rendered on 21 December 2023, a decision regarding the classification of directors' activities within the framework of Luxembourg VAT law.

On 11 December 2024, the Luxembourg Parliament discussed and passed three draft laws that include tax provisions, modifying and clarifying existing tax rules...

On 30 March 2023, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision in a case that concerns the use of corporate tax losses by a Luxembourg company ("LuxCo").

Setting up an office in Luxembourg offers strategic advantages for US fund managers to access EU capital markets.