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...

On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable

On 7 October 2022, Luxembourg Ministry of Finance issued a draft proposal (the "Draft Proposal") amending the current Regulation dated 6 February 2012 (Règlement ministériel du 6 février 2012)...

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 debate

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)...

On 22 February 2023, the Administration des Contributions Directes published a circular concerning the so-called "Relibi Law" ("Circular"). As a reminder, the Relibi Law of 23 December 2005...

Among other tax incentives for individuals and corporations, the Luxembourg Parliament adopted on 11 December 2024 an amendment to the interest deduction limitation...

On 11 February 2020, the OECD released the final version of the transfer pricing guidance on financial transactions – a long-awaited report after the draft published on 3 July 2018 ("Report").

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.

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.

MLI refers to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

By circular letter n° 756bis dated March 16th 2015, the Luxembourg VAT authorities have confirmed that, as from May 1st 2015, the supply of e-books will be subject to the standard VAT rate of 17%.

Outstanding tax debts are, in principle, subject to forced collection by the Luxembourg tax authorities. Recovery procedures involve several phases and commencement is directly or...

On 24 October 2018, during the weekly meeting of the French government, the French Minister for foreign affairs presented the bill authorising the ratification of the new double tax treaty signed by the French and Luxembourg ...

On 6 July 2023, the governments of Luxembourg and Germany signed an amendment to the tax treaty aimed at avoiding double taxation and preventing tax evasion in relation to taxes...

Any extension to all sectors of the economy would give rise to distortions of competition.

We invite you to watch this 30-minutes webinar recording, featuring the fourth part of Transfer Pricing Webinar Series ...

On 24 May, the Luxembourg parliament published a draft law, approved by the government on Wednesday, which amends the minimum net wealth tax rules...

Telework continues to be an effective tool in mitigating the spread of the Covid-19 virus. Luxembourg and its neighbouring countries have agreed to extend bilateral special agreements...

On 7 March 2013, in the case GfBk (C-275/11), the Court of Justice of the European Union (the "Court") ruled on an important issue concerning the scope of the VAT exemption applicable for the management of investment funds.