434 results found

On 22 August 2025, the Luxembourg tax authorities ("LTA") published a new Circular (L.I.R. nº 168quater/2, dated 12 August 2025) addressing certain aspects of the Luxembourg reverse hybrid mismatch rules ("RHMR").

The Bill has two components: It introduces a targeted tax regime for stock options granted by young innovative companies (YICs) to their employees, and it separately codifies the existing tax treatment of ordinary...

On 8 January 2021, the Luxembourg tax authorities issued the long-awaited administrative circular (the "Circular") providing guidance on certain aspects of the interest deduction limitation rule...

On 8 January 2021, the Luxembourg tax authorities issued the long-awaited administrative circular (the "Circular") providing guidance on certain aspects of the interest deduction limitation rule...

The Circular is very welcome as it provides valuable information about which provisions of the ITL do or do not apply to reverse hybrids, generally in line with our initial expectations.

The new rates will already apply for fiscal year 2019.

Die Neuregelung bei den Essensgutscheinen in Luxemburg wird für Unternehmen erhebliche Auswirkungen haben. Mit der Reform sollen das System der Essensgutscheine...

On 20 January 2022, the Luxembourg tax authorities issued a tax circular clarifying the reporting obligations for certain Luxembourg investment vehicles in corporate form.

On June 9 2023, the Luxembourg tax authorities released an initial administrative Circular1 regarding the taxation of Luxembourg reverse hybrid entities, which includes tax transparent entities...

On 30 June 2023, the Luxembourg tax authorities (LTA) released an update to their FAQ regarding DAC 6 (the Updated FAQ).

On 21 March 2018, the EU Commission presented two Proposals for Council Directives specifically targeting the digital economy.

À partir du 1er septembre 2023, l'indice applicable aux salaires sera augmenté de 921,40 à 944,43. Cette hausse indiciaire implique une augmentation obligatoire de 2,5% sur les salaires...

On 22 March 2025, the Luxembourg Accounting Standards Board (CNC) released a new Q&A (No. 25/035) containing valuable information on the impact of the Pillar 2...

There are no legal requirements relating to residence or nationality of the directors. They may be natural or legal persons and resident or non-resident.

The last few years have seen some big changes in the corporate tax world – from ATAD1 & 2 and the EU Commission's anti-tax avoidance package to the recent US tax reform.

Tax opportunities can be unlocked by real estate fund managers when improving their investor tax onboarding process. This publication highlights the need for investor tax data...

On 13 November 2023, the Luxembourg government published amendments to Bill of law no. 8292 implementing EU Council Directive on ensuring a global minimum level of taxation...