193 results found

On 21 December 2020, the Luxembourg Finance Minister announced an extension to the filing deadlines for 2019 and 2020 Luxembourg tax returns.

On 17 April 2018, the Luxembourg Law containing the new intellectual property ("IP") tax regime was enacted.

The Luxembourg draft law N° 7020 submitted by the Luxembourg government to the Luxembourg Parliament on 26 July 2016 foresees the introduction of tax measures affecting both individual and corporate taxpayers.

In the current environment where fair and acceptable tax competitiveness have become essential, Luxembourg's government announced, at the end of February 2016, its proposed measures for the tax reform to be implemented in 2017.

Panama and Vietnam have been removed from the EU's Blacklist of non-cooperative tax jurisdictions, a change that directly impacts Luxembourg taxpayers through interest and royalty deductibility rules, tax-return reporting requirements, and mandatory disclosure obligations under DAC6. ATOZ's tax experts examine how these removals affect compliance and reporting for businesses operating in Luxembourg.

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").

The government's council on 10 July 2015 approved a bill of tax proposals that would affect most multinational groups having subsidiaries in Luxembourg.

The Luxembourg tax authorities issued a new circular, impacting companies that maintain their share capital and accounting in a currency other than EUR.

On 1 December 2020, the Luxembourg tax authorities ("LTA") issued the Circular L.I.R. n° 147/2, 166/2 et Eval. n°63 ("Circular") providing for the non-applicability...

The most important tax-related changes for corporate taxpayers under the Budget Law ("Law") can be summarised as follows ...

On March 18th 2015, the European Commission published a new initiative on tax transparency to fight tax evasion and avoidance.

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...

On February 21st 2013, the ECJ ruled that the domestic law which precludes the use of tax carried forward losses of a merged company by the surviving merging company in the case of a cross-border merger.

On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable

In March 2025, the Ministers of the Economy and Finance jointly unveiled a 10-point action plan to boost Luxembourg's start-up and scale-up ecosystem.

On 24 May, the Luxembourg parliament published a draft law, approved by the government on Wednesday, which amends the minimum net wealth tax rules...

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.