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Brexit VAT Notice
In January 2019, the Luxembourg VAT authorities published a preparedness notice on the VAT-related consequences of the United Kingdom ("UK") ...
ELVINGER HOSS PRUSSEN, société anonyme
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Confirmation Of The End Of The VAT Exemption Regime For Financial IGPS
The CJUE adopts the same position in the three cases by mainly addressing the issue of the scope of the IGP exemption foreseen under article 132, 1, f)...Arendt & Medernach - Article
Entrée En Vigueur De La Nouvelle Convention Fiscale Entre Le Luxembourg Et La France
Le 2 juillet 2019, le projet de loi no 7390 approuvant la nouvelle convention contre la double imposition et son protocole additionnel (ci-après dénommés le « Nouveau Traité ») signée le 20 mars 2018 par les gouvernements...ELVINGER HOSS PRUSSEN, société anonyme - Article
Luxembourg - Corporate Tax Proposals
The government's council on 10 July 2015 approved a bill of tax proposals that would affect most multinational groups having subsidiaries in Luxembourg.KPMG Luxembourg - Article
Luxembourg Introduces New Stock Option Tax Rules And An Innovative Start-up Incentive Regime
Luxembourg is introducing significant changes to its stock option taxation framework, establishing a new statutory regime while codifying treatment under ordinary rules.
Atoz Tax Advisers - Article
New Draft Tax Bill Encouraging The Disposal Of Land And Properties In Luxembourg
The Luxembourg government previously announced a number of measures in relation to the 2017 tax reform.KPMG Luxembourg - Article
Proposal To Shift VAT Liabilities To Suppliers And Marketplaces For Low Value Consignments
On 13 May 2025, the Economic and Financial Affairs Council (ECOFIN) reached political agreement on a proposal...Loyens & Loeff - Article
Tax Rulings Granted Prior To 2015 No Longer Valid
Today, the 2020 budget draft law was submitted by the Luxembourg Minister of Finance to the Luxembourg Parliament.Atoz Tax Advisers - Article
Luxembourg Real Estate Investments: The Clock Is Ticking
The law of 19 December 2020 introduced this mandatory reporting to prepare for the collection of the real estate levy, which applies to income derived from real estate located in Luxembourg.Arendt & Medernach - Article
An Update On EU Legislative Developments And Their Impact On The Automotive Sector
Following recent developments in European regulatory and customs legislation, this update discusses three developments and their relevance to the automotive sector...Loyens & Loeff - Article
EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.Loyens & Loeff - Article
Today, EU Council Confirms Abandonment Of The Unshell Directive Proposal
Today, the EU Council approved an ECOFIN report on tax issues (the "Report"), according to which the European Council confirms discontinuation of work on the proposal for a Council Directive...Atoz Tax Advisers - Article
Impact Of Pillar Two At The Fund Manager Level – New York Office Snippet
Loyens & Loeff NY regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet discusses the potential impact of Pillar Two (𝐏𝟐) at the fund manager level.Loyens & Loeff - Article
Luxembourg Carried Interest Taxation: Key Takeaways Of The Proposed New Regime
As announced by the Luxembourg Government in its action plan to enhance Luxembourg competitiveness and attractivity, Bill of Law no 8590 was submitted on 24 July 2025...ELVINGER HOSS PRUSSEN, société anonyme - Article
More Clarity On VAT Exemption For M&A Services
In recent years, the VAT treatment of M&A services in share transactions – such as corporate finance advisors and investment banks – has been subject to considerable debateLoyens & Loeff - Article
New Case Law On Abusive Use Of A Share Class Redemption
On 4 June 2024, the Administrative Court of Luxembourg issued its awaited final judgment in a case dealing with the application of the general anti-abuse rule (GAAR)...Loyens & Loeff - Article
New Tax Incentive In Luxembourg: Amendment To The Interest Deduction Limitation Rule
Among other tax incentives for individuals and corporations, the Luxembourg Parliament adopted on 11 December 2024 an amendment to the interest deduction limitation...Goodwin Procter LLP - Article
Qatar Issues Implementing Rules For The Global And Domestic Minimum Tax (Pillar Two)
Qatar has taken a major step in implementing the OECD/G20 Pillar Two framework ("Pillar Two" or "GloBE") by issuing Council of Ministers Resolution No. 2 of 2026, published in the Official Gazette on 12 February 2026.Atoz Tax Advisers - Article
Start-Up Tax Credit For "Business Angels": Legislation Introduced Into Luxembourg Parliament
In March 2025, the Ministers of the Economy and Finance jointly unveiled a 10-point action plan to boost Luxembourg's start-up and scale-up ecosystem.Arendt & Medernach - Article
WEBINAR REPLAY | Transfer Pricing In Fund Structuring
We invite you to watch this 30-minutes webinar recording, featuring the fourth part of Transfer Pricing Webinar Series ...CMS Luxembourg
