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stands for Undertakings for Collective Investment in Transferable Securities and designates those investment funds which have been set up in compliance with the provisions of the amended Luxembourg Law...

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.

La réforme fiscale 2019 transpose en droit fiscal luxembourgeois la directive établissant des règles pour lutter contre les pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur ...

Instead, the general principle of substance over form applies to determine the tax classification of an instrument as debt or equity, requiring an economic and financial analysis of each transaction.

On 24 February 2023, the draft law ("Draft Law") implementing the so-called "public country-by-country reporting Directive" (the "public CbCR Directive" or "the Directive") was presented to Parliament.

On 14 February 2023, the EU Finance Ministers decided to add the BVI, Costa Rica, the Marshall Islands and Russia to the EU list of non-cooperative jurisdictions for tax purposes.

Luxembourg's 2027 State Budget introduces significant tax reforms designed to enhance the country's competitive position. The proposed changes include reduced corporate income tax rates, enhanced investment credits for digital and ecological projects, and the elimination of time limits on tax loss carryforwards. These measures, pending legislative approval, would fundamentally alter the tax landscape for businesses and investors operating in Luxembourg.

On 8 August 2019, the Luxembourg Government filed with Parliament Bill of Law n°7466 implementing into domestic law council directive (EU) 2017/952 of 29 may 2017 ("ATAD II").

An Amendment to the Convention of 28 June 1993 between the Grand Duchy of Luxembourg and the Russian Federation regarding the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to ...

On 8 August 2019, the Luxembourg Government submitted a draft law to the Parliament (the Draft Law) to implement the Council Directive (EU)

Le nouveau régime luxembourgeois de propriété intellectuelle a été introduit par un projet de loi récemment publié.

On 17 December 2020, the Luxembourg Parliament approved the budget law for 2021, which was filed on 14 October 2020 by the Luxembourg Government with the Luxembourg Parliament as bill n°7666...

On 15 December 2022, the EU Member States finally reached an agreement concerning the Directive on ensuring a global minimum level of taxation for multinational and large-scale domestic groups in the Union...

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

In a challenging and uncertain environment, where the UK's referendum vote to leave the European Union is yet another storm to face for fund managers and investors, the introduction of the Reserved Alternative Investment Fund ...

SC Lowy P.I. (LUX) S.A.R.L. is a company incorporated in Luxembourg on March 6, 2015, as a Limited Liability Company (LLC). It is registered as a Category II Foreign Portfolio Investor with SEBI...

Op 6 juni 2024 heeft de Hoge Raad een belangrijke uitspraak gedaan in vijf zaken over de vermogensrendementsheffing...

During the ECOFIN meeting of 8 March 2016, a political agreement was reached on the draft non-public CbCR Directive.