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Recent developments in EU tax law include Advocate General opinions on the Parent-Subsidiary Directive's anti-abuse provisions and Italian group taxation rules, alongside institutional progress...

On 9 June 2023, the Luxembourg tax authorities (the "LTA") published a long-awaited circular (L.I.R. n°168quater/1)...

Tax changes in the US are felt in many places around the world, and the recent tax update across the pond, passed in late 2017, is no exception.

On 4 May 2023, the Administrative Court of Luxembourg ("Court") had to rule on the application of professional secrecy of lawyers to requests...

C'est acté ! À compter du 1er janvier 2023, les résidents français employés par une entreprise située au Luxembourg (et vice-versa) pourront bénéficier de 34 jours de télétravail par an.

As per the new amendment brought by draft bill n°8388, the tax treatment of share class redemption/buyback gets a clear legal basis, in an effort to consolidate and codify a long-standing market practice.

On 4 June 2024, the Luxembourg Tax Authorities released administrative circular L.I.R. n° 159/2, offering important guidance on the issuance of residence certificates to Luxembourg family wealth management companies ...

On March 31, the Luxembourg government published a draft bill of law that will deny Luxembourg tax deductions for interest and...

This morning, Prime Minister Bettel gave his annual speech on the state of the nation. During the speech, the introduction of a new IP (intellectual property) tax regime was announced.

Following the European Court of Justice (ECJ) ruling of 2 April 2020 in case C-458-181, the Luxembourg direct tax authorities issued a circular letter (Circular...

On 29 January 2025, the Luxembourg tax authorities issued Circular L.I.R. n° 164/1, replacing the previous circular dated 23 March 1998.

On 18 December 2020, the OECD published its much-anticipated "Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic".

The Luxembourg Tax Authorities have recently clarified the situation on taxation of income realised by Luxembourg partnerships..

On 25 April 2024, the Administrative Court of Luxembourg issued two final judgments dealing with the application of the general anti-abuse...

With this alert we would like to update you on the latest Transfer Pricing developments.

On 15 July, the European Commission adopted a new Tax Package for fair and simple taxation.

Since the very beginning of the COVID-19 crisis, the Luxembourg Government has showed its willingness to guarantee the continuity of the Luxembourg economy by introducing several measures aimed to...