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Chevalier & Sciales has created the below treaty table to provide you with an accurate and updated view of Luxembourg double tax treaties in force or currently pending.

News and Future Regulatory Developments in the Funds Industry.

The new protocol (the "Protocol") to the tax treaty (the "Treaty") for the avoidance of double taxation between Luxembourg and Poland was signed on 7 June 2012.

We prepared the ‘‘Overview of EU Member States and Switzerland'', which gives you a comprehensive overview of the current state of play on the interpretation

Yesterday, the Luxembourg Parliament passed the law ratifying the protocol (the "2023 Protocol") to the Germany - Luxembourg double tax treaty signed on 6 July 2023.

Our comparison table of Luxembourg investment vehicles has been updated. It takes into account the changes to the securitisation law adopted by the law of 25 February 2022.

On the 2nd of July 2019, Bill of Law No. 7390, which approves the new double tax treaty and its additional protocol (together referred to as the "New DTT") signed on 20 March 2018 by the governments of Luxembourg...

Besides introducing an OECD-compliant full exchange of tax information procedure (still excluding "fishing expeditions"), the major changes to the Treaty concern the introduction of an anti-abuse/limitation on benefits provision which is new ground in Luxembourg tax treaty policy and the possibility for the situs state to tax the sale of shares in a "land-rich" entity (provided however that domestic tax law permits such taxation, which, depending on the structuring scenario, does not necessarily

Progressive tax rates ranging from 0% to 42.8% apply to taxable income not exceeding €150,000 (€300,000 for couples taxed jointly).

This change should keep companies involved in financing activities and their advisers busy for a while.

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

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 7 April 2017, the Luxembourg tax authorities published an update stating that the amending protocol and exchange of letters, signed on 21 June 2012, to the double tax treaty between Luxembourg and Italy...

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...

On 10 October 2019, France and Luxembourg signed an amending protocol ("Amending Protocol") to the Luxembourg-France Double Tax Treaty ("DTT")...

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

Spring started with the announcement of a new Luxembourg IP regime.