655 results found

A Luxembourg resident taxpayer granted a licence to a Luxembourg company in which he was a shareholder and director, for the use of his patents in exchange for a licensing fee.

On 10 November 2023, the Constitutional Court of Luxembourg declared the minimum net wealth tax regime in force partially unconstitutional.

On 8 August 2019, Luxembourg published its draft law for the transposition of the 6th Directive on Administration Cooperation, 2018/822, ("DAC 6")1.

The Luxembourg government has submitted a draft law under Bill 8676 introducing a single personal income tax class and a move to full individual taxation.

As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the government introduced certain amendments to the current tax regime of stock option plans

The Apple case has shot EU state aid rules into the headlines.

Explore the most recent CJEU Advocate General opinions on valuing intragroup services and handling TP adjustments for VAT purposes.

BlackRock Investment Management (UK) Ltd ("BlackRock") is a UK company managing both special investment funds ("SIFs" - funds eligible to receive VAT exempt management services)...

December is a month of mixed emotions. Holidays like St. Nicholas Day and Christmas bring a lot of cheer—but they also, well, they don't cost nothing

In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other things, that the German rules ...

On 14 October 2020, the Luxembourg government published the 2021 budget bill of law (the Bill).

On 25 March 2022, the Luxembourg Tax Authority updated for the third time the circular issued on 8 January 2021 ("Circular")

Recent OECD guidance clarifies that the US global intangible low-taxed income (‘GILTI') regime is a CFC regime for P2 purposes. This means that GILTI will generally...

On 14 December 2023, the CJEU decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court's conclusion that the Commission did not demonstrate that Luxembourg granted a selective advantage to Amazon.

On 21 March 2025, the Dutch Supreme Court ruled that a taxpayer is allowed to deduct a liquidation loss on its participation in a liquidated subsidiary that transferred losses to group companies...

On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called "DAC7") to expand reporting obligations and exchange of information to cover sales...

US fund managers usually rely on a Luxembourg investor facing "sleeve" to accommodate their fund-raising efforts in the EU.

Further to the Luxembourg government's decision to introduce several tax measures in favour of legal and natural persons, as announced on 17 March 2020,...