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Following the European Court of Justice (ECJ) ruling of 2 April 2020 in case C-458-181, the Luxembourg direct tax authorities issued a circular letter (Circular...

On 29 January 2025, the Luxembourg tax authorities issued Circular L.I.R. n° 164/1, replacing the previous circular dated 23 March 1998.

On 11 June 2024, during his speech on the State of Nation, the Luxembourg Prime Minister Luc Frieden has announced a series of measures which include the following tax measures aiming to increase...

On 18 December 2020, the OECD published its much-anticipated "Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic".

The Court of Justice of the European Union has recently ruled that a company establishing a pension scheme as a separate legal entity may deduct the VAT it has incurred on services relating to the management and operation of the pension fund pursuant to article 17 of Directive 77/388/EEC.

On 11 October 2017, and for the last time before next year's parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 2018

The Luxembourg Tax Authorities have recently clarified the situation on taxation of income realised by Luxembourg partnerships..

During the past 10 years, the banking and asset management sectors have gone through a restructuring phase, following the 2008 financial crisis which prompted major banking groups to redefine their strategies.

On 5 July 2018, the CJEU released a welcome decision in the Marle Participations case concerning the deduction of input VAT by a holding company on costs incurred in relation to acquisitions and sales of shares...

On July 15th 2014, the OECD published its 2014 update of the Model Tax Convention. This update is the outcome of the work accomplished between 2010 and the end of 2013.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

On 25 April 2024, the Administrative Court of Luxembourg issued two final judgments dealing with the application of the general anti-abuse...

With the explosive growth of e-commerce, there has been a move to adapt the VAT system, initially built for offline transactions.

Syedur Rahman of business crime solicitors Rahman Ravelli hopes the action prompts other states to make sure they meet their obligations.

On 30 September 2025, the European Commission published two initiatives to advance the Savings and Investments Union.

On 26 July 2018, the Luxembourgish Tax Authorities (ACD) published a circular that seeks to clarify the tax treatment of virtual currencies ...

For a few years now the global tax system has been in a period of significant change.