434 results found

On 13 November, amendments to the bill of law implementing Pillar Two's "GloBE Rules" were published.

On 14 December 2023, the Luxembourg Parliament approved the amendments to the double tax treaty between Germany and Luxembourg.

A Luxembourg Commercial Company is any company that performs a commercial, craft or industrial activity in the territory of Luxembourg.

Following Luxembourg's 2018 budget law approval, IP owners are eagerly expecting the draft law on the new IP regime to be voted during the first trimester of 2018.

Since 1 January 2008, the Luxembourg legislator has created significant tax incentives in favour of IP rights, IT-related and telecommunication services which are likely to encourage Research & Development activities and boost the establishment of IP holding and management vehicles and telecommunication operators in Luxembourg.

Luxembourg's Finance Minister has unveiled a draft budget for 2027 that includes significant tax reforms affecting businesses and investors. The proposed changes include a reduction in corporate income tax rates, the removal of time limits on loss carryforwards, and enhanced investment tax credits for digitalisation and green projects. However, the extension of the speculation period for capital gains from six to twelve months will require careful consideration by fund managers and investors planning asset

On 27 January 2023, the Luxembourg low-tier administrative court (Tribunal Administratif) issued an interesting ruling on many levels, and greater emphasis should be put on the tax treatment of alphabet shares.

Luxembourg has a lot to offer in a lot of areas. Its capital city is charming, its countryside idyllic.

On 17 July 2024, the Luxembourg Minister of Finance presented to Parliament a bill of law (the "Bill") providing a certain number of measures aiming at strengthening the purchasing power of households...

Further to the adoption of the first list of "non-cooperative" jurisdictions for tax purposes at EU level (the "Blacklist") on 5 December 2017, the EU member states agreed on the introduction...

Partner William Jean-Baptiste, senior associate Eleonore Galleron and associate Arthur Mendegris from our Luxembourg Tax team provide a critical analysis of the reasoning behind a recent decision...

On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed. These changes bring investment funds that are structured...

On 9 March 2022, the Luxembourg Parliament published a draft law, which proposes to revoke an exemption available for EU regulated Luxembourg securitisation vehicles ("SVs")...

New Dutch tax classification rules for Dutch and foreign entities will enter into force per January 1, 2025.

Over the last few years, the financial landscape in Luxembourg has drastically changed with regard to fiscal transparency and compliance with international standards.

The Luxembourg Inland Revenue changed the special tax regime for highly qualified international employees by way of amending the circular 95/2.

On 13 July 2023, a draft law was presented to Parliament which introduces a major reform of the current investment tax credit framework, with effect as from tax year 2024.

On 11 December 2024, the Luxembourg Parliament adopted a series of formerly announced tax measures to support individuals and the competitiveness of businesses.