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Das neue Investmentsteuerreformgesetz ist da. Mit seiner Verkündung im Bundesgesetzblatt ist es mit Wirkung ab 27. Juli 2016 in Kraft getreten.

At its core, the case concerns a Luxembourg holding company (the “Company”) that had contractually agreed to bear the credit risk on loans managed by a related entity’s permanent establishment located in Luxembourg (the “Branch”), without disclosing this arrangement to the Luxembourg tax authorities (the “LTA”) and without receiving any compensation.

Luxembourg's tax authority has issued critical guidance on Pillar Two registration requirements, clarifying that all in-scope entities must register regardless of filing obligations or safe harbour applicability.

In late 2023, Luxembourg entered a new tax era with the transposition of the European Pillar 2 directive on 20 December. The new rules, in force since 1 January 2024...

The Mandatory Disclosure Rules (MDR) Directive is one of the EU's latest initiatives aimed at increasing tax transparency and exchange of information in tax matters.

On 27 December, 2016 the Luxembourg Tax Authorities issued the new Circular LIR n°56/1-56bis/1 on the tax treatment of entities engaged in intra-group financing activities.

On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the Council of the EU on 5 December 2019 related...

Luxembourg is implementing the format and exchange of Pillar 2 top-up tax information returns and clarifying the treatment of deferred taxes during the transitional phase.

The recent CJEU decision in Arcomet provides binding guidance on the VAT treatment of TP adjustments on intragroup services calculated using an OECD-recommended method.

Bis einschließlich 2017 werden verheirateten nicht in Luxemburg ansässigen Steuerpflichtigen die Steuerklasse 2 gewährt, wenn mehr als 50% des berufsbedingten Einkommens Ihres Haushaltes...

The crypto market experienced another resilience test over the weekend, following Donald Trump's remarks on China. As stock markets closed worldwide, volatility shifted to crypto markets.

A Luxembourg-based company entered into a licensing agreement as the licensee (Licensee), with a licensor (Licensor) regarding intellectual property rights.

On 31 December 2018, the tax administrations of more than 70 countries will receive and exchange country-by-country (CbC) reports ...

The asset management industry in the United Kingdom is the one of the biggest in the world, while Luxembourg is often cited as a key jurisdiction ...

Köln-Aktienfonds Deka ("KA Deka") is an investment fund constituted under German law. It is a UCITS within the meaning of Directives 85/611 and 2009/65...

The taxpayer in this case, Sonaecom, was a holding company that rendered VAT taxed services to some of its subsidiaries. Sonaecom intended to acquire a telecom company,...

A blockchain (also called distributed ledger technology or DLT) is essentially a permanent and immutable record of transactions – in real time – within a network.