655 results found

CJEU ruling of 8 December 2022: the obligation of lawyers to notify other intermediaries pursuant to DAC6 rules infringes EU Primary Law...

Circular N° 779 issued by the Luxembourg tax authority on 22 August 2016 enacted a new tax of 3% to be charged on motor liability insurance premiums. The legislation takes effect on 1 October 2016.

There are significant changes to the guidance in respect of the profit split method, hard-to-value intangibles (HTVI) and financial transactions.

Regulated funds, SIFs and RAIFs should automatically qualify for the CIV Exemption.

On 5 December 2023, the Court of Justice of the European Union (CJEU) annulled the General Court's judgment in the ENGIE State aid case.

On 5 November 2024, the Council adopted new measures aimed at modernising the value added tax (VAT) rules for the digital transition.

In a ruling of 3 July, the European Court offers further clarity on how intra-group transfer pricing arrangements should be treated for VAT.

A summary of the recent Luxembourg tax authorities decision to exclude Gibraltar companies from the benefits of the EU Parent Subsidiary Directive as of 1 January 2021.

On November 10, 2023, the Luxembourg Constitutional Court ruled that the minimum net wealth tax (NWT) of EUR 4,815 as provided for by paragraph 8 (2) a) of the Luxembourg...

From 1 January 2021, Luxembourg reporting financial institutions will be subject to new filing and compliance obligations, increased penalties in case of non-compliance, and probably...

On 19 December 2024, the Luxembourg Parliament adopted bill of law 8396 and its amendments incorporating the OECD's Pillar 2 Administrative Guidance issued in February...

Luxembourg is not only a well-known fund hub but it is also a very attractive jurisdiction for holding or financing special purpose vehicles (SPVs), which attracts...

Simply put, at present we have an EU legal framework that identifies any distinction in a tax system as being potentially illegal state aid.

As usual, the weeks prior to the summer break are a little bit hectic.

Following the long winter hibernation, the end of March was hectic with a series of new tax measures.

On 5 May 2023, the government submitted to the Luxembourg Parliament the Bill of Law 8207 to implement Council Directive (EU) 2020/284 amending the VAT Directive1 ("Bill").

On 13 October 2021, the Luxembourg Government filed Budget Bill No. 7878 with the Luxembourg Parliament.

On 14 April 2025, the Council of the EU adopted a directive that amends for the ninth time the existing EU's directive on administrative cooperation ("DAC")...