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A blockchain (also called distributed ledger technology or DLT) is essentially a permanent and immutable record of transactions – in real time – within a network.

In response to widespread concern and awareness of the damage being done to the environment, the Grand Duchy of Luxembourg intends to use taxation as a lever to encourage companies to invest...

On May 8, 2012, the Prime Minister Jean-Claude Juncker presented to the Chamber of Representatives the annual "State of the Nation" speech regarding the economic, social and financial country’s situation.

The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the context of the COVID-19 pandemic will come to an...

After many years of reforms encouraged by the OECD's BEPS Action plan, it seems as if Luxembourg is now on the home stretch of the BEPS reform marathon

The last couple of months have been atypical and unprecedented, evolving in ways none of us could have imagined. Public health and economic development concerns have become the most important priority across the world.

In his speech, M. Frieden announced limited austerity measures in order to address the increasing hardship economic situation in Europe.

Today, the law modifying the law dated 22 March 2004 on securitisation was adopted.

On 23 May 2024, the Luxembourg government filed a bill of law and a draft of Grand Ducal regulation notably to (i) further clarify the tax treatment of share class redemptions following two judgments issued in 2023...

On 8 August 2019, Luxembourg published its draft law for the transposition of the Anti-Tax Avoidance Directive 2017/952 focusing on hybrid mismatches with third countries ("ATAD 2").1

The revamp of meal vouchers in Luxembourg will have major repercussions for businesses. The aim is to modernise the meal voucher scheme and make it more effective for both employees and employers.

除了利息收入，如资本收益或不良贷款为收入来源的卢森堡证券化工具，或许已无法有效地利用它们的税收中立性。

As a global mobility tax advisor I often hear comments like I am not taxable in country A as long as I stay for fewer than 183 days. Another common one is I am being paid from Country A, so I am not taxable in Country B.

Globally, the credit fund industry has experienced a notable surge in the last decade. The size of the market was around USD 250 billion at the end of 2010 and while it was approximately USD 1.4 trillion at the start of 2023.

On 28 January 2021, the Luxembourg parliament approved bill of law n°7547 implementing measures concerning the non-tax-deductibility ...

On 24 May 2024, Bill N°8388 (the "Bill"), which deals with some important tax matters, was released.

The three new jurisdictions were added to the grey list in February 2022 (i.e. cooperative jurisdictions with commitments to implement tax good governance principles).