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In Luxembourg, tax consolidation allows the consolidation of the respective tax results of each integrated company so as to be taxed globally, as if they were a single taxpayer.

On 4 August 2017, the text of the draft law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was released.

The CSSF circular 17/650 applies to all persons and undertakings falling under the supervision of the CSSF.

New rules applicable as of 2022 bring a new perspective on tax liability of partnerships governed by Luxembourg law.

On 7 June 2022, Luxembourg and the UK signed a new double tax treaty (the "DTT") and an additional Protocol which will replace the double tax treaty signed back in 1967 (the "old tax treaty").

The New Treaty contains significant amendments, not all of which are in line with the 2017 OECD Model Tax Convention.

On 20 December 2021, the OECD released its Pillar Two model rules, also referred to as the "Anti Global Base Erosion" or "GloBE" rules, for participant jurisdictions to implement most of the Pillar Two rules.

The law applies to information requested by another State under a bilateral agreement, relevant European Directives as implemented in Luxembourg or the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

This Back to Basics note follows our key concepts briefings, which intend to provide high-level insights regarding funds fundamentals, funds vehicles and operational considerations, available here.

On 9 June 2023, the Luxembourg tax authorities ("LTA") released a circular (the "Circular") on the reverse hybrid rule, as introduced as from tax year 2022 by Article 168quater of the Luxembourg...

On 30 March 2023, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision") in a case that concerns...

On 17 July 2024, bill of law 8414 (Bill) was submitted to Parliament, introducing changes designed to make Luxembourg more attractive and more competitive, and reduce the tax burden on individuals.

On 12 June 2024, the Luxembourg government presented a bill of law to incorporate clarifications and technical provisions resulting from the OECD's Pillar 2...

On 8 August 2019, the Bill of Law n° 7466 (‘the Bill') transposing the second EU Anti-Tax Avoidance Directive (‘ATAD 2')[1] was submitted to the Luxembourg Parliament.

This year again, tax news did not take a summer holiday: in early August, the long awaited draft law introducing the new Luxembourg IP regime was released.

On 19 June 2018 the bill of law 7318 ("Bill") was introduced to the Luxembourg parliament relating to the transposition of measures included in EU anti-tax avoidance Directive

Le 28 mars 2023, le Ministère des Finances a déposé son projet de loi n° 8186 dont les dispositions se fixent comme objectifs de modifier et de moderniser certains aspects procéduraux du contentieux fiscal en matière d'impôts directs (le « Projet de loi »).