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With effect from 1 January 2017, the Law of 23 December 2016 relating to the implementation of the 2017 tax reform has included aggravated tax evasion (fraude fiscale aggravée) and tax fraud...

In order to fight the effects of inflation, a temporary reduction of VAT rates has been applicable since 1 January 2023 and will last until 31 December 2023. The current rates...

On 15 July, the European Commission adopted a new Tax Package for fair and simple taxation.

Since the very beginning of the COVID-19 crisis, the Luxembourg Government has showed its willingness to guarantee the continuity of the Luxembourg economy by introducing several measures aimed to...

On 19 December 2019, the Luxembourg Parliament voted both the 2020 Budget law, which terminates all pre-2015 tax rulings

Draft laws 6501 and 6552 filed with the Luxembourg Parliament, provide for the approval of double tax treaties recently concluded by Luxembourg with Germany, Macedonia, Seychelles, Tajikistan, Laos, Sri Lanka, Czech Republic and Taiwan.

Luxembourg and Germany concluded on 23rd of April 2012 a new Double Tax Treaty replacing the former treaty signed in 1958.

Yesterday, a draft law was presented to Parliament in order to remove the exemption applicable to securitisation entities within the meaning of EU Regulation 2017/2402 of 12 December 2017...

December has rolled around... thankfully this means sweets and treats and some time off, but it also means that there are a couple of VAT items to make sure you're prepared for.

DAC7 extends the existing EU tax transparency rules to digital platforms.

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

On 20 December 2023, the Luxembourg Parliament passed bill of law 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 on ensuring a global minimum...

In June, the CJEU ruled on the concept of a fixed establishment for VAT purposes.

On 20 December 2023, Bill of Law No 8292, which transposes the so-called Pillar 2 Directive into Luxembourg national law, was voted by the Luxembourg Parliament (the "Law").

Yesterday, the Luxembourg Government adopted a draft law amending the Luxembourg income tax law so as to deny, in Luxembourg, the deduction of interest and royalty expenses directed to...

Transfer pricing remains a primary focus of the international tax community. International efforts led primarily by the Organisation for Economic Co-operation and Development...

Tariffs are by no means a new phenomenon, but recent developments have had a profound impact on global supply chains and international trade. From the US tariff waves introduced under the Trump administration...