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An insight on the amendments to Luxembourg tax legislation following Bill n°6497, which was approved by the Luxembourg Parliament on 13 December 2012 and published in the official gazette on 28 December 2012.

As spring is upon us, the time has come to present our latest edition of our Insights, highlighting recent developments from the Grand Duchy, at European level, and in the Middle East over the past few months.

At yesterday's ECOFIN meeting, the EU Council agreed on a general approach regarding foreseen amendments to the directive on administrative cooperation in the area of taxation.

During today's ECOFIN meeting, the EU Council has reaffirmed the EU list of noncooperative jurisdictions for tax purposes ("Blacklist").

A reduced rate of personal income taxation of 11.45% on contractual carried interest, ie, carried interest not materialised by any participation in a fund.

The ratification procedures of the new France-Luxembourg tax treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("MLI") ...

At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020.

On 6 January 2026, the Luxembourg government released draft law No. 8676 (the "Draft Law") introducing a single tax class for income taxation...

On 4 August 2023, Luxembourg published a bill of law (the Luxembourg Bill) to transpose the EU directive implementing the minimum taxation (Pillar Two) (the Directive) into domestic law as per 31 December 2023...

Bill of law n°7020 amends and confirms the new tax measures previously announced...

Soparfi: all you have to know about the financial holding company in Luxembourg.

On 11 May 2021, the Luxembourg Administrative Tribunal ruled on whether contributions to "account 115" have to be taken into account when computing the acquisition price of a shareholding for the application of the participation exemption regime.

Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited...

At the end of 2020, the OECD aimed at addressing and coming to a successful conclusion on tax challenges arising from globalisation and the digitalisation of the economy, especially on the global minimum tax by mid- 2021.

With the Directive on ensuring a global minimum level of taxation for multinational and large-scale domestic groups in the Union ("Pillar2") in the process...

On 19th July 2023, the Luxembourg Parliament approved the draft law endorsing the revised double tax treaty with the UK (the Treaty). Following the UK's ratification already completed in 2022...

On 14 October 2020, the 2021 budget draft law was presented to Parliament. The Government decided that the time was not right to increase taxes and/or perform a big tax reform and decided...