434 results found

Despite its strong economic credentials, doing business in Luxembourg can be a difficult task without prior knowledge of the corporate landscape.

On 25 May 2018, the ECOFIN Council adopted the 6th Directive on Administrative Cooperation, commonly called DAC6, which requires so-called tax intermediaries to report certain ...

On 19 May 2021, the European Commission released a Communication, "Business taxation for the 21st Century", which sets out both a short-term and a long-term vision, ostensibly to support Europe's

On 23 November 2023, the new government has been granted the parliament's confidence following the presentation of the coalition programme.

Today, the updated list of non‑cooperative jurisdictions for tax purposes, also referred as the EU Blacklist, has been published in the Official Journal of the European Union.

In this Tax Update, we list the most important tax proposals from the 2026 Tax Plan. From the pseudo-final levy on business lease cars to the abolition of the reduced additional tax liability for electric cars...

On 8 January 2021, the Luxembourg tax authorities issued a new Circular n°168bis/1 in order to provide guidance on the interpretation of the interest deduction limitation rules laid down in Article 168bis of the ...

Luxembourg has introduced a draft law establishing a new tax framework for employee stock option plans, creating a favorable regime for qualifying young innovative companies while codifying the general tax treatment for all other stock option arrangements. The proposal aims to defer taxation until share disposal for eligible companies, potentially reducing the effective tax burden to approximately 11.45% while addressing practical liquidity constraints for employees.

On 24 December 2024, the Luxembourg tax authorities ("LTA") issued Circular L.G.- A n°61 ("Circular") which updated the guidelines on the issuance of tax residency certificates for undertakings for collective investments...

Today, by a majority vote of the deputies, the new government has been granted the parliament's confidence following the New Prime Minister Luc Frieden's statement yesterday on the new government's coalition programme.

European Parliament approves EU Emission Trading System reform and new EU Carbon Border Adjustment Mechanism

After more than 20 years of negotiations, Belgium and France have recently signed a new double tax treaty (new treaty)...

Automatic exchange of information ("AEoI") was developed a decade ago as the new cure-all in the fight against tax fraud for developed countries' tax administrations.

As every year in Luxembourg, the fall season announces the publication of the draft budget law which in turn foreshadows the winter Holiday Season. And this time has come.

The Luxembourg Administrative Tribunal ruled on the potential binding effect of verbal comments of the Luxembourg tax authorities, clarified under which conditions ...

Luxembourg and Brazil have developed a robust and enduring bilateral relationship, marked by strong diplomatic, economic, and financial ties. Brazil hosts the largest Latin American population in Luxembourg...

As the former IP regime, the new regime applies to all Luxembourg taxpayers.