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The new rules aim to tax the profits of large multinational and domestic groups with a combined annual turnover of at least EUR 750 million based on consolidated financial statements...

On 14 December 2023, the Court of Justice of the European Union (CJEU) sided with Amazon and Luxembourg and dismissed the European Commission's appeal against a May 2021...

In its fight for fair taxation and increased tax transparency, the EU Commission recently introduced new tax reporting obligations (also known as "mandatory disclosure rules") which could affect any...

Telework continues to be an effective tool in mitigating the spread of the Covid-19 virus. Luxembourg and its neighbouring countries have agreed to extend bilateral special agreements...

During the past 10 years, the banking and asset management sectors have gone through a restructuring phase, following the 2008 financial crisis which prompted major banking groups to redefine their strategies.

On 30 September 2025, the European Commission published two initiatives to advance the Savings and Investments Union.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

In June, the CJEU ruled on the concept of a fixed establishment for VAT purposes.

On 20 December 2023, Bill of Law No 8292, which transposes the so-called Pillar 2 Directive into Luxembourg national law, was voted by the Luxembourg Parliament (the "Law").

On 26 July 2018, the Luxembourgish Tax Authorities (ACD) published a circular that seeks to clarify the tax treatment of virtual currencies ...

With effect from 1 January 2017, the Law of 23 December 2016 relating to the implementation of the 2017 tax reform has included aggravated tax evasion (fraude fiscale aggravée) and tax fraud...

The principle of beneficial ownership is nothing new (first appearing in the 1977 OECD Model Tax Convention)1 but, 40 years later, it is still relevant.

The OECD released its public discussion draft on Action Point 4 of the Action Plan on Base Erosion and Profit Shifting (hereafter "BEPS") concerning interest deductions and other financial payments.

On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was submitted to the Luxembourg Chamber of Deputies.

On 9 June 2023, the Luxembourg tax authorities ("LTA") issued an administrative circular ("Circular") providing some guidance on the determination

On 12 november 2020, the court of justice of the European Union ("CJEU") gave its ruling in the sonaecom case (C-42/19) with respect to entitlement to deduct the VAT incurred...

Over the past 18 months, the Luxembourg Government has been taking several measures to deal with the spread of the Coronavirus and guarantee the continuity of the Luxembourg economy.

On 6 October 2020, the Court of Justice of the European Union (CJEU) rendered its judgement in Joined Cases C-245/19 Luxembourg State v B and C-246/19 Luxembourg State v B and Others in the context of