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Today, the budget law for 2020 and the law implementing into domestic law Council Directive (EU) 2017/952 of 29 May 2017 ("ATAD II") have been passed by the Luxembourg Parliament.

On 19 December 2023, the Luxembourg Parliament adopted the law introducing a major reform of the investment tax credit framework, applicable with effect as from tax year 2024.

On 22 August 2025, the Luxembourg tax authorities published a new circular L.I.R. n°168quater/2 dated 12 August 2025. It provides clarifications on the interpretation of the carve-out from the reverse...

Luxembourg law dated 21 July 2012 (henceforth known as the "Law") implements Directive 2010/24/EU (the "Directive") of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties, and other measures.

The Luxembourg tax authorities (LTA) have just published a new circular on tax treaty-based mutual agreement procedures (MAPs).

The case concerned the distribution of dividends during the period July 2011 to April 2016 by a Bulgarian company to its parent company established in Gibraltar.

In this episode, Johanna Tschurtschenthaler (counsel, Tax) and Chiara Wolf (associate, Tax) return to one of Luxembourg's most puzzling tax topics: the reverse hybrid mismatch rule under ATAD 2.

The Luxembourg government has announced measures to support the Luxembourg economy during the coronavirus crisis.

On 29 January 2025, the Luxembourg tax authorities published Circular L.I.R. n° 164/1 (Circular), which replaces the previous circular L.I.R. n° 164/1, dated 23 March 1998.

Transfer pricing has become the hot topic in Luxembourg taxation over the last few years in an environment that relies increasingly less on tax rulings.

Le 6 juillet 2023, les gouvernements du Grand-Duché de Luxembourg et de la République fédérale d'Allemagne ont signé un avenant modifiant la convention fiscale tendant...

On 17 June 2021, the Court of Justice of the European Union released a decision in the frame of two joined cases relating to the scope of application of the VAT exemption for the management of special investment funds.

Yesterday, the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax of foreign securitisation enterprises and another...

The Draft Budget Law for the year 2020 was submitted on 14 October 2019 by the Luxembourg Government to the Parliament.

Luxembourg has issued a Grand-Ducal Regulation identifying jurisdictions where constituent entities may benefit from an exemption from filing the Global Information Return (GIR) locally.

Syedur Rahman of business crime solicitors Rahman Ravelli hopes the action prompts other states to make sure they meet their obligations.

DAC7 extends the existing EU tax transparency rules to digital platforms.