The Economic and Financial Affairs Council (ECOFIN) today adopted revised conclusions on the EU list of non-cooperative jurisdictions for tax purposes.

During the last ECOFIN meeting held on 6 November 2018, European Finance Ministers met to discuss the proposed directive for a digital sales tax (DST).

On 18 April 2017, the amending protocol signed by Luxembourg and Ukraine on 30 September 2016 on the Ukraine-Luxembourg double tax treaty entered into force.

The law dated 29 March 2013 relating to administrative cooperation in the field of taxation aims at (i) transposing Council Directive 2011/16/EU into Luxembourg law and (ii) strengthening administrative cooperation between Member States in the field of taxation.

On 23 November 2022, the Luxembourg Administrative Court held its decision in a case concerning an interest-free loan which was granted by a Luxembourg company to its wholly-owned Luxembourg subsidiary.

Signed in October 2019 between the French and Luxembourg Finance Ministers, the Amendment clarifies an aspect of the French mechanism to rule out double taxation of French resident ...

Further to the adoption of the Anti-Tax Avoidance Package including the first Anti-Tax Avoidance Directive (EU) 2016/1164 of 12 July 2016 ("ATAD")...

This first edition of the 2016 ATOZ Insights provides you with an overview of all Luxembourg tax measures which came into force at the beginning of this month.

On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the United Kingdom...

In a judgment of 24 September 2019, the General Court of the European Union ("Court") dismissed actions brought by Luxembourg and Fiat Finance and Trade

On 8 April 2020, Luxembourg Parliament released the draft law n°7555 addressing the extension of deadlines in fiscal, financial and budgetary matters in the context of the state of COVID-19...

The Luxembourg DAC7 bill sets forth new rules on the mandatory automatic exchange of information reported by platform operators soon to be implemented.

On February 21st 2013, the ECJ ruled that the domestic law which precludes the use of tax carried forward losses of a merged company by the surviving merging company in the case of a cross-border merger.

In a recent development related to Luxembourg's tax rulings, Advocate General Kokott suggested the European Court of Justice (ECJ) dismiss the European Commission's...

In its judgment of 25 November 2021 in case C-437/19, the European Court of Justice of European Union ("CJEU") responded to questions posed by the Luxembourg Administrative Court...

Es ist so weit! Ab dem 1. Januar 2023 können in Frankreich ansässige Personen, die bei einem Unternehmen in Luxemburg beschäftigt sind (und umgekehrt), 34 Tage pro Jahr für Heimarbeit nutzen.

Am 6. Juli 2023, die Regierungen des Großherzogtums Luxemburg und der Bundesrepublik Deutschland haben ein Änderungsprotokoll zum Doppelbesteuerungsabkommens unterzeichnet...

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.

Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced

A clarification of the conditions of the reverse hybrid rule has been introduced (article 168quater of the income tax law, as amended). The 2023 budget law provides that the rule requiring...