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The preferred fund vehicle for US fund managers (𝐔𝐒𝐅𝐌𝐬) raising capital in the EU is usually a Luxembourg special limited partnership (𝐒𝐂𝐒𝐩) qualifying as an alternative investment fund.

US Fund Managers ("USFM") usually rely on the Luxembourg special limited partnership ("SLP") as a fund vehicle to raise capital in the EU.

In a notable decision by the Luxembourg Administrative Court on 9 August 2023 (n. 47.826C), key clarifications on shareholding value assessments were made.

ATOZ provides comprehensive tax and legal advisory services with a focus on personalized client relationships and pragmatic solutions. The firm publishes regular insights covering international tax developments, regulatory updates, and business guidance across multiple jurisdictions including Luxembourg, UAE, and EU member states.

On 5 May 2023, the government submitted to the Luxembourg Parliament Bill 8207 to implement Council Directive (EU) 2020/284 amending the VAT Directive ("Bill").

The budget bill provides inter alia that advance tax confirmations granted by the Luxembourg tax authorities before 1 January 2015

On 15 December 2022, the Luxembourg Parliament passed the budget law for the year 2023 ("Budget Law"). A request to dispense with the second vote has been filed with the State Council.

Nearly 5 years after the 2017 tax reform amending provisions of the General Tax Law of 22 May 1931 (Abgabenordnung, "AO") with a view to reinforcing the coercive power of the tax authorities...

On 28 October 2024, the EU Commission put forward a directive proposal, called the DAC9 Proposal, amending the Directive on administrative cooperation in the field of taxation for the ninth time to make it easier...

Recent developments in EU tax law include Advocate General opinions on the Parent-Subsidiary Directive's anti-abuse provisions and Italian group taxation rules, alongside institutional progress...

On 9 June 2023, the Luxembourg tax authorities (the "LTA") published a long-awaited circular (L.I.R. n°168quater/1)...

The French and Luxembourg Finance Ministers signed, on 5 September 2014, a Protocol amending Article 3 (the "Protocol") of the France-Luxembourg double tax treaty for the avoidance of double taxation and the establishment of rules of reciprocal administrative assistance with respect to taxes on income and fortune (the "Tax Treaty").

Tax changes in the US are felt in many places around the world, and the recent tax update across the pond, passed in late 2017, is no exception.

On 4 May 2023, the Administrative Court of Luxembourg ("Court") had to rule on the application of professional secrecy of lawyers to requests...

C'est acté ! À compter du 1er janvier 2023, les résidents français employés par une entreprise située au Luxembourg (et vice-versa) pourront bénéficier de 34 jours de télétravail par an.

As per the new amendment brought by draft bill n°8388, the tax treatment of share class redemption/buyback gets a clear legal basis, in an effort to consolidate and codify a long-standing market practice.

On 4 June 2024, the Luxembourg Tax Authorities released administrative circular L.I.R. n° 159/2, offering important guidance on the issuance of residence certificates to Luxembourg family wealth management companies ...