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The budget bill introduces several tax measures in favour of social equity aiming to address the impact of the COVID-19 pandemic and support a sustainable recovery.

Following a change in UK law in 2015, it has become harder for non-UK residents to make tax-efficient investments in UK property.

Luxembourg and France have started the ratification process of the new double tax treaty ("DTT") they signed on 20 March 2018.

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...

On 23 May 2024, the Luxembourg government filed a bill of law and a draft of Grand Ducal regulation notably to (i) further clarify the tax treatment of share class redemptions following two judgments issued in 2023...

除了利息收入，如资本收益或不良贷款为收入来源的卢森堡证券化工具，或许已无法有效地利用它们的税收中立性。

There are no legal requirements relating to residence or nationality of the directors. They may be natural or legal persons and resident or non-resident.

Luxembourg's draft budget for 2027 introduces significant tax reforms affecting businesses, investors, and employers, including a corporate income tax rate reduction, unlimited loss carryforwards, and enhanced investment credits for digital and green initiatives. The proposed measures also modify capital gains rules, residential investment deductions, and streamline employer reporting obligations for impatriate and profit-sharing regimes.

The Circular is very welcome as it provides valuable information about which provisions of the ITL do or do not apply to reverse hybrids, generally in line with our initial expectations.

On 8 January 2021, the Luxembourg tax authorities published circular LIR 168bis/1 on the interpretation of the interest deduction limitation rule, which is applicable as from tax years starting...

This brief report provides a summary of the most recent Luxembourg tax developments that currently affect and will be affecting real estate practitioners throughout 2017.

On June 9 2023, the Luxembourg tax authorities released an initial administrative Circular1 regarding the taxation of Luxembourg reverse hybrid entities, which includes tax transparent entities...

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

On 14 December 2023, the Luxembourg Parliament approved the amendments to the double tax treaty between Germany and Luxembourg.

Luxembourg's Finance Minister has unveiled a draft budget for 2027 that includes significant tax reforms affecting businesses and investors. The proposed changes include a reduction in corporate income tax rates, the removal of time limits on loss carryforwards, and enhanced investment tax credits for digitalisation and green projects. However, the extension of the speculation period for capital gains from six to twelve months will require careful consideration by fund managers and investors planning asset

Crypto currencies or crypto assets are digital assets that are exchanged between peers without the need of a third party such as a bank.

SPF (Société de Gestion de Patrimoine Familial) is a company under Luxembourg law dedicated to the management of the private assets of investors and families, used for the acquisition, holding, managemen.