434 results found

On 12 June 2024, Luxembourg's government filed with Parliament a bill of law amending the law of 22 December 2023 implementing Pillar Two (global minimum taxation) rules.

On 19 December 2023, the Luxembourg Parliament passed bill of law 8276_ (Bill) amending the investment tax credit (ITC) rules. The Bill's aim is to support the digital transformation of businesses...

On 8 December 2022, the EU Commission adopted a new proposal for a Directive, the so-called "DAC8" (hereafter referred to as the "DAC8 Proposal" or "the Proposal")...

On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussions in the parliament in the coming months.

On 31 May 2024, a law introducing various measures to revive the construction sector was published.

On 22 December 2016 the Luxembourg Parliament passed article 56bis of the Luxembourg Income Tax Law (LITL).

On 24 July 2025, Luxembourg's government released a bill of law aimed at expanding the scope of the tax regimes for carried interest earned...

On 7 October 2026, the Luxembourg Government filed bill of law No. 8800 concerning the State budget for 2027 (the “Bill”) with the Chamber of Deputies. Alongside the budget itself, the Bill introduces a package of tax measures designed to increase Luxembourg’s tax competitiveness and support businesses, most of which would apply from tax year 2027.

Eagerly awaited by the Luxembourg asset management industry, the Luxembourg parliament finally adopted bill of law n° 8590 on January 22, 2026 to revamp Luxembourg's carried interest tax regime.

On 22 August 2025, the Luxembourg tax authorities issued a second circular (Circular) on the reverse hybrid entity rules, this time clarifying the exemption applicable to collective investment vehicles (CIV Exemption).

The recent decision taken by the Luxembourg Tribunal Administratif on 23 September 2022 (decision 44902), where an interest-free loan was requalified as equity financing for tax purposes,...

A renowned business lawyer firm Hance Law Avocats (HLA) renders its services in the Grand-Duchy of Luxembourg since many years.

On 28 January 2016, the European Commission unveiled its new Anti-Tax Avoidance Package.

The first official guidance on the interest deduction limitation rules provided by Article 168bis of the Luxembourg Income Tax Law was published in the tax circular by the Director of Luxembourg Taxation, dated 8 January 2021.

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

On 13 November 2023, the Luxembourg parliament published proposed amendments by the government to the law (the "Law") transposing the Council Directive (EU)...

Getting in the mood of the season's celebrations, the Luxembourg authorities, as is their custom, have put few tax reforms under the Christmas tree.