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  • Article

    The Use Of Corporate Tax Losses And The Concept Of Abuse Of Law: The Administrative Court Restores Much Needed Legal Certainty

    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").
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    BREAKING NEWS: The New Tax Treaty Between Luxembourg And The United Kingdom Enters Into Force

    On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the United Kingdom...
    LuxembourgTax
Tiberghien
Tiberghien
  • Article

    The SICAR: An Attractive Luxembourg Investment Vehicle For Belgian Investors

    The Belgian Ruling Commission took recently position on the application of the Belgian participation exemption regime to income from a Luxembourg SICAR.
    LuxembourgStrategy
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Luxembourg Budget 2027– Proposed Tax Measures

    Luxembourg's 2027 Budget bill introduces significant corporate tax reforms, including a reduction in the corporate income tax rate to 15% and the elimination of the 17-year limit on tax loss carry forwards.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Pillar Two: Book-To-Tax Differences (‘B/T Differences') For Pillar Two (‘P2') Purposes – New York Office Snippet

    Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes the impact of book-to-tax differences (‘B/T Differences') for Pillar Two (‘P2') purposes.
    GlobalTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Budget 2020: Advance Tax Confirmations Granted Before 1 January 2015 No Longer Binding

    The budget bill provides inter alia that advance tax confirmations granted by the Luxembourg tax authorities before 1 January 2015
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Fourth Amendment Of The Luxembourg And France Double Tax Treaty

    The French and Luxembourg Finance Ministers signed, on 5 September 2014, a Protocol amending Article 3 (the "Protocol") of the France-Luxembourg double tax treaty for the avoidance of double taxation and the establishment of rules of reciprocal administrative assistance with respect to taxes on income and fortune (the "Tax Treaty").
    LuxembourgTax
    Wildgen
    Wildgen
  • Article

    New Luxembourg Circular Letter On The Participation Exemption Regime Regarding Gibraltar Companies

    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...
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    New Tax Measures Announced By The Luxembourg Prime Minister

    On 11 June 2024, during his speech on the State of Nation, the Luxembourg Prime Minister Luc Frieden has announced a series of measures which include the following tax measures aiming to increase...
    LuxembourgTax
    CMS Luxembourg
    CMS Luxembourg
  • Article

    Tax Changes For 2018 Disclosed In The New Budget Bill

    On 11 October 2017, and for the last time before next year's parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 2018
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    New UK-Luxembourg Treaty

    On 7 June 2022, a new double tax treaty along with an additional protocol ("New DTT") were signed by the UK and Luxembourg.
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Luxembourg’s 2027 Budget Bill Proposes Corporate Tax Cuts And Changes To Capital Gains And Loss Carryforwards

    Luxembourg's proposed 2027 budget law introduces significant corporate tax reforms, including a 1% reduction in corporate income tax rates that would lower the maximum aggregate tax burden in Luxembourg City to 22.80%. The Bill also extends the holding period for speculative gains on movable assets from six to twelve months and eliminates the 17-year limit on tax loss carryforwards, measures designed to enhance Luxembourg's competitiveness while encouraging longer-term investment strategies.
    LuxembourgTax
    Goodwin Procter LLP
    Goodwin Procter LLP
  • Article

    Newsflash | Bill 8590 - Carried Interest Regime

    On 24 July 2025, the Luxembourg Government submitted the recently announced draft law 8590 to the Luxembourg Chamber of Deputies. This draft law seeks to implement the long-awaited carried interest tax regime...
    LuxembourgTax
    CMS Luxembourg
    CMS Luxembourg
  • Article

    Luxembourg Ratifies New Double Tax Treaty With The United Kingdom

    On 19 July 2023, the Luxembourg Parliament ratified the new double tax treaty between the United Kingdom and Luxembourg.
    GlobalTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Pillar Two Law To Be Amended To Incorporate OECD Guidance

    On 12 June 2024, a draft law was presented to Parliament to amend the Luxembourg law of 22 December 2023 on the minimum effective taxation of multinational enterprise groups...
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    The New UK/Luxembourg Double Tax Treaty Ratified By The Luxembourg Parliament

    Today, the Luxembourg Parliament voted the law ratifying the new double tax treaty ("DTT") between the UK and Luxembourg. As the UK has already ratified this new DTT...
    GlobalTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Parliament Set To Approve Extension For Housing Tax Incentives, Establishing 30 June As The Initial Deadline To Qualify

    On 25 June 2025, the Luxembourg Parliament is expected to adopt the draft law extending several temporary housing tax incentives originally introduced...
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Soparfi : The Luxembourg Holding And Finance Company - Update May 2017

    A Soparfi is a fully taxable ordinary commercial company, whose corporate purpose is limited to the holding of participations and related activities.
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Changes In The French-Luxembourg Tax Treaty

    Does the change in the French-Luxembourg Tax Treaty bring an end to tax efficient real estate structuring in France?
    LuxembourgTax
    Vistra
    Vistra
  • Article

    Draft Law 8590 | Carried Interest Tax Regime Overhaul

    On 24 July 2025, Draft Law No 8590 was submitted to the Luxembourg Parliament (Chambre des Députés) intending to update and render more attractive the tax regime for carried interest granted to managers of alternative investment funds.
    LuxembourgTax
    BSP
    BSP
  • Showing 21–40 of 107 results

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