433 results found

After releasing a model treaty provision in July, the OECD has published a multilateral convention to facilitate the implementation of the Pillar Two Subject...

The Bill of Law 7450 on the 2019 budget was finally adopted by the Luxembourg Parliament on April 25, 2019 without significant amendments.

These obligations typically take the form of obligatory due diligence, withholding, and/or reporting.

The asset management industry in the United Kingdom is the one of the biggest in the world, while Luxembourg is often cited as a key jurisdiction ...

Recent OECD guidance clarifies that the US global intangible low-taxed income (‘GILTI') regime is a CFC regime for P2 purposes. This means that GILTI will generally...

On 14 December 2023, the CJEU decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court's conclusion that the Commission did not demonstrate that Luxembourg granted a selective advantage to Amazon.

On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called "DAC7") to expand reporting obligations and exchange of information to cover sales...

US fund managers usually rely on a Luxembourg investor facing "sleeve" to accommodate their fund-raising efforts in the EU.

Luxembourg has introduced a draft law establishing a new tax regime for stock option plans granted by qualifying innovative companies. The proposed framework defers taxation until employees sell their shares, with gains taxed at a reduced rate, while eliminating valuation complexities and tax liabilities before liquidity events. The regime targets young innovative companies meeting specific criteria, with implementation planned for tax year 2027.

A UCITS may be set up as an umbrella structure with multiple compartments.

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest.

On 3 October 2023, the OECD/G20 Inclusive Framework on BEPS announced it had concluded negotiations on a multilateral convention ("MLC") implementing the Pillar 2 subject to...

Luxembourg's Direct Tax Administration has published a circular on February 12 clarifying issues relating to residency certificates for Luxembourg funds.

Yesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expenses due to entities located in non-cooperative tax jurisdictions was passed by the Luxembourg Parliament.

On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the Council of the EU on 5 December 2019 related...

Luxembourg has just introduced a new tax credit for investments in start-ups to encourage innovation and entrepreneurship. The incentive applies as from the 2026 tax year and aims to support early-stage companies...

Luxembourg is implementing the format and exchange of Pillar 2 top-up tax information returns and clarifying the treatment of deferred taxes during the transitional phase.