Reduction of the corporate tax rate from 19% to 18%, leading to an effective combined tax rate of 26.01% for corporate entities established in Luxembourg City...

As expected, the law implementing the new Luxembourg carried interest tax regime has been passed and is applicable as from 2026...

Today, the Luxembourg Council of State issued its second opinion on the carried interest draft law (the "Draft Law")...

The European Court of Justice, rendered on 21 December 2023, a decision regarding the classification of directors' activities within the framework of Luxembourg VAT law.

On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164

On 25 March 2024, the Luxembourg tax authorities released guidance in the form of FAQ on the recognition of pre-regime deferred tax assets and liabilities under the Luxembourg Pillar Two rules.

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

The new administrative circular 807bis dated 28 April 2023 ("Circular 807bis") complements and clarifies the administrative circular 807 dated 11 February 2021 on company cars ("Circular 807").

As part of an agreement concluded with France on 1 October 2022 to permanently increase to 34 the total number of days of teleworking allowed to French frontier workers...

The Law of 15 December 2020 , applicable as of 1 July 2021, implemented and completed the implementation of multiple EU VAT Directives into the Luxembourg VAT Law of 12 February 1979...

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

On 11 December 2024, the Luxembourg Parliament discussed and passed three draft laws that include tax provisions, modifying and clarifying existing tax rules...

With the current investment rate environment being what it is—low—fund managers and management companies are looking for more stability and better returns. However, for many, this is proving difficult.

On 14 October 2019, the Luxembourg 2020 draft budget law was tabled by the Finance Minister to the Parliament ("Draft Budget Law").

The ACD and the AEDT have signed a memorandum containing instructions for implementing the amended law of 19 December 2008 on inter-administrative and judicial cooperation...

The Luxembourg Tax Authorities updated twice the circular of 8 January 2021 dealing with certain aspects of the interest deduction limitation rule ("IDLR")...

The 2021 draft Italian budget law provides for new interesting tax measures applicable from 1st of January 2021 that will undoubtedly enhance investments in Italian companies by European investment

BlackRock Investment Management (UK) Ltd ("BlackRock") was a company responsible for the management of funds.

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").

Setting up an office in Luxembourg offers strategic advantages for US fund managers to access EU capital markets.