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

The Luxembourg draft law N° 7020 submitted by the Luxembourg government to the Luxembourg Parliament on 26 July 2016 foresees the introduction of tax measures affecting both individual and corporate taxpayers.

In the current environment where fair and acceptable tax competitiveness have become essential, Luxembourg's government announced, at the end of February 2016, its proposed measures for the tax reform to be implemented in 2017.

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.

On 17 December 2019, the Upper House of Parliament approved the 2020 Dutch Budget proposals (the Budget), the proposals implementing the amended EU Anti-Tax Avoidance Directive to

LuxCo typically takes the form of Luxembourg private limited liability company (S.à r.l.), while the Fund typically takes the form of a limited partnership formed under the laws of the relevant jurisdiction.

The Luxembourg limited partnership regime is being modernised to become more attractive for private equity, venture capital and real estate transactions.

On 4 April 2025, the Dutch Supreme Court ruled that the 30%-reimbursement qualifies as wages for the purposes of the pseudo-final levy on excessive severance payments.

The ELTIF is an EEA-wide fund label designed to attract capital from EU HNWIs. In Luxembourg, structuring an ELTIF involves combining three key layers...

On 15 July 2024, the Luxembourg indirect tax authorities issued Circular n° 821, introducing new digital forms for the submission of quarterly subscription tax returns.

In a final judgment rendered on 23 November 2023, the administrative court confirmed that an interest-free loan in the case at hand qualified as debt instrument for tax purposes.

Following the "UCI On-Site inspections", the CSSF concluded that the mitigation measures put in place regarding the tax offences were satisfactory.

In its latest report, the ALFI highlights the progress and consolidation of investments in the discreet area of ​​Real Estate Investment Funds (REIFS) and the figures speak for themselves:

According to articles 119 bis and 187 of the French code général des impôts, the dividends paid to foreign pension and investment funds are subject to a withholding tax of 25% or 15% if there is a bilateral treaty between France and the State where the investor is established.

The EU Commission has proposed an amendment_ of Council Directive 2011/16/EU on administrative cooperation in the field of taxation, known as DAC 8, that aims to increase transparency and accountability

Yesterday, ten days after the conclusion of the last G7 summit held in Canada, US Secretary of the Treasury Scott Bessent announced an international tax agreement reached at the G7.

Luxembourg is introducing significant changes to its stock option taxation framework, establishing a new statutory regime while codifying treatment under ordinary rules.