655 results found

As of a few weeks ago—the first of January, 2018—non-electric company cars in Luxembourg are now taxed according to how environmentally-friendly they are...

On 20 February 2020, a draft law was presented to Parliament which introduces some amendments to the Luxembourg legislation governing CRS and FATCA.

On July 17, 2024, the Luxembourg government introduced Bill No. 8414, a multifaceted tax reform initiative designed to bolster the country's global competitiveness.

On the basis of the constitutional principle of equal treatment, this difference of treatment has been challenged by a taxpayer before the Luxembourg jurisdictions.

the first bill of law ("ATAD Bill") implements the provisions of the Council Directive (EU) 2016/1164 – the so-called Anti-Tax Avoidance Directive ("ATAD"); and ...

In a judgement dated 11 May 2021 (No. 42417 ), the Luxembourg Lower Administrative Court (Tribunal Administratif) challenges the qualification of contribution in account 115 for the purposes...

It's a common piece of dinnertime conversation, nowadays, to mention that big tech companies ought to pay their fair share of taxes.

On 10 November 2023, the Constitutional Court concluded that the minimum net wealth tax regime for companies holding predominantly financial assets is unconstitutional (n° 00185).

On 21 December 2023, the Court of Justice of the European Union (CJEU) rendered a decision (case C‑288/22 TP vs. Administration de l'enregistrement, des domaines et de la TVA)...

Dutch tax regulations concerning energy, sustainability and climate continue to evolve rapidly. We periodically publish an overview of these developments, and are happy to present our latest edition.

The VAT treatment of transfer pricing (TP) adjustments continues to present difficult challenges, as discussed in our previous newsflash...

On 11 March 2021, the Court of Justice of the European Union (CJEU) gave its decision in Danske Bank A/S v. Skatteverket (Case C-812/19).

On 28 July 2023, the Grand Duchy of Luxembourg announced that it had given its assent to the bill aimed at transposing the directive 2022/2523 of 14 December 2022 (the « Directive »)...

In the investment world, carried interest isn't just a reward, it's a strategic tool for aligning the interests of fund managers and investors, and Luxembourg offers unique advantages for structuring it efficiently.

On 30 March 2020, Luxembourg draft law No. 7547 was published (the "Bill"). The Bill aims to disallow, in Luxembourg, the deduction of interest and royalty expenses owed to entities or...

On 19 July 2024, the Director of the Direct Tax Administration (the "DTA") issued a circular on the tax treatment of a simplified liquidation (dissolution without liquidation) carried out in accordance with article 1865bis of the Civil Code.

To enhance Luxembourg's competitiveness and attractiveness for asset managers, the Luxembourg government has submitted bill No. 8590 (The Bill) to the Luxembourg parliament...

The Council of the European Union recently updated its list of non-cooperative jurisdictions for tax purposes on 20 February 2024, which saw the removal of the Bahamas, Belize, Seychelles, and the Turks and Caicos Islands.