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On 18 May 2021, the European Commission ("Commission") of the European Union ("EU") published a communication on "Business Taxation for the 21st century ".

On 1 December 2020, the Luxembourg tax authorities issued Circular L.I.R. n°147/2, 166/2 and Eval. N°63 ("Circular") related to the application of the EU Parent Subsidiary Directive ("PSD") to...

On 14 April 2025, the EU Council adopted the proposed amendment to the Directive on Administrative Cooperation to facilitate the filing and exchanging of Pillar Two-related information in the EU (known as DAC9).

The EUGC appears to accept this would be the case even if there is no arm's length principle clearly laid down in domestic law.

On 17 July 2023, the OECD / BEPS Inclusive Framework (IF) released new documents in relation to its Two-Pillar solution

In order to take into account the impact of homeworking due to the Covid-19 pandemic, Luxembourg signed an amicable tax agreement with Belgium on 19 May 2020 regarding the taxation of Luxembourg cross-border workers.

Doing business in the US or with American investors? If so, you'll know that operational taxes can be a tough area.

Preferred instruments are having a moment. In today’s market, where capital structures are getting more creative and investor expectations more nuanced, we are seeing a clear uptick in hybrid...

In January 2025, Luxembourg recently modified the impatriate tax regime. Its main objective is to attract qualified foreign profiles.

Luxembourg has recently introduced significant updates regarding residence certificates for investment funds.

We have already enjoyed early spring days, so it is time for our first 2022 ATOZ Insights.

It's the final article in our series about important tax tips to think about before 2016 is over.

Since their introduction over 10 years ago, the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS)...

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 concerning telework of...

On 31 October 2024, the Luxembourg government published amendments to bill of law 8396 in order to incorporate the OECD's Pillar 2 Administrative Guidance issued in June 2024 into domestic law.

A request for its exemption from the second round of voting was filed with the State Council. Most provisions will enter into force on 1 January 2021. The most notable tax measures

Yesterday, the law of 10 July 2020 regarding professional payment guarantees was published (the "Law"). This Law introduces a new personal guarantee regime for guarantees granted within a...

On 22 August 2025, the Luxembourg tax authorities published a second circular on the application of the reverse hybrid rules (LIR 168quater/2).