655 results found

The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the context of the COVID-19 pandemic will come to an...

La directive (UE) 2018/822 modifiant la directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l'objet d'une déclaration ...

Whilst some countries have had comprehensive rules on controlled foreign corporations for years, Luxembourg only introduced such rules recently, further to the implementation of a European directive.

After many years of reforms encouraged by the OECD's BEPS Action plan, it seems as if Luxembourg is now on the home stretch of the BEPS reform marathon

The last couple of months have been atypical and unprecedented, evolving in ways none of us could have imagined. Public health and economic development concerns have become the most important priority across the world.

Today, the law modifying the law dated 22 March 2004 on securitisation was adopted.

On 8 August 2019, Luxembourg published its draft law for the transposition of the Anti-Tax Avoidance Directive 2017/952 focusing on hybrid mismatches with third countries ("ATAD 2").1

Following the CJEU's decision in QM v Finanzamt Saarbrücken (case C-288/19) and Circular N°807 dated 11 February 2021, the VAT authorities have clarified the VAT treatment applicable to company...

On 18 February 2016, the Luxembourg tax authorities published a revised version of the administrative circular ECHA n°3 initially published on 31 July 2015.

On 28 March 2023, a new draft law was released in order to simplify and modernise the rules governing the direct tax procedure in Luxembourg.

Le 7 juin 2016, la Commission européenne a publié la version non confidentielle de sa décision d'ouvrir une enquête formelle visant à établir si le ruling/rescrit fiscal accordé par l'administration fiscale luxembourgeoise ...

Le § 211 (3) AO tel que complété par le règlement grand-ducal du 24 octobre 1978 permet au bureau d'imposition d'envoyer les bulletins dimposition par simple pli fermé (une simple lettre donc).

Advocate-General Kokott has advised the European Court about the VAT aspects of a transfer pricing adjustment for intra-group supplies of goods. She concluded that such transfer pricing adjustments may fall within...

As of 1 October 2024, following a recent amendment to Protocol No 3 on the Statute of the Court of Justice of the EU, preliminary reference procedures in specific areas are transferred from the Court...

The three new jurisdictions were added to the grey list in February 2022 (i.e. cooperative jurisdictions with commitments to implement tax good governance principles).

In this case, the Italian company Avir seconded one of its directors to its subsidiary company, San Domenico Vetraria. Avir issued invoices with VAT to San Domenico corresponding to the...

On 22 August 2025, the Luxembourg tax authorities ("LTA") published a new Circular (L.I.R. nº 168quater/2, dated 12 August 2025) addressing certain aspects of the Luxembourg reverse hybrid mismatch rules ("RHMR").