As expected, the law implementing the new Luxembourg carried interest tax regime has been passed and is applicable as from 2026...

On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164

On 21 December 2020, the Luxembourg Finance Minister announced an extension to the filing deadlines for 2019 and 2020 Luxembourg tax returns.

As part of an agreement concluded with France on 1 October 2022 to permanently increase to 34 the total number of days of teleworking allowed to French frontier workers...

On 17 April 2018, the Luxembourg Law containing the new intellectual property ("IP") tax regime was enacted.

The Luxembourg draft law N° 7020 submitted by the Luxembourg government to the Luxembourg Parliament on 26 July 2016 foresees the introduction of tax measures affecting both individual and corporate taxpayers.

In the current environment where fair and acceptable tax competitiveness have become essential, Luxembourg's government announced, at the end of February 2016, its proposed measures for the tax reform to be implemented in 2017.

On 17 March 2020, the Luxembourg tax administration released a newsletter which details support measures for Luxembourg taxpayers who may be impacted by the COVID-19 pandemic.

Luxembourg is introducing significant changes to its stock option taxation framework, establishing a new statutory regime while codifying treatment under ordinary rules.

Luxembourg's 2024 Budget Bill was submitted to Parliament on 6 March 2024 and does not include major tax changes aimed at Luxembourg corporate taxpayers.

On 28 April 2023, the Dutch State Secretary of Finance published its updated policy decree (Updated Decree) providing additional guidance in respect of the Dutch implementation...

The ELTIF is an EEA-wide fund label designed to attract capital from EU HNWIs. In Luxembourg, structuring an ELTIF involves combining three key layers...

In a final judgment rendered on 23 November 2023, the administrative court confirmed that an interest-free loan in the case at hand qualified as debt instrument for tax purposes.

The Luxembourg DAC7 bill sets forth new rules on the mandatory automatic exchange of information reported by platform operators soon to be implemented.

Am 6. Juli 2023, die Regierungen des Großherzogtums Luxemburg und der Bundesrepublik Deutschland haben ein Änderungsprotokoll zum Doppelbesteuerungsabkommens unterzeichnet...

As announced by the Luxembourg Government in its action plan to enhance Luxembourg competitiveness and attractivity, Bill of Law no 8590 was submitted on 24 July 2025...

On 4 June 2024, the Administrative Court of Luxembourg issued its awaited final judgment in a case dealing with the application of the general anti-abuse rule (GAAR)...

Among other tax incentives for individuals and corporations, the Luxembourg Parliament adopted on 11 December 2024 an amendment to the interest deduction limitation...

In March 2025, the Ministers of the Economy and Finance jointly unveiled a 10-point action plan to boost Luxembourg's start-up and scale-up ecosystem.

On 6 July 2023, the governments of Luxembourg and Germany signed an amendment to the tax treaty aimed at avoiding double taxation and preventing tax evasion in relation to taxes...