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On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was submitted to the Luxembourg Chamber of Deputies.

On 9 June 2023, the Luxembourg tax authorities ("LTA") issued an administrative circular ("Circular") providing some guidance on the determination

On 12 november 2020, the court of justice of the European Union ("CJEU") gave its ruling in the sonaecom case (C-42/19) with respect to entitlement to deduct the VAT incurred...

Over the past 18 months, the Luxembourg Government has been taking several measures to deal with the spread of the Coronavirus and guarantee the continuity of the Luxembourg economy.

CJEU ruling of 8 December 2022: the obligation of lawyers to notify other intermediaries pursuant to DAC6 rules infringes EU Primary Law...

The European Court of Justice's Advocate General has delivered a significant opinion on whether Luxembourg properly implemented the EU Anti-Tax Avoidance Directive when it classified securitisation entities as exempt financial undertakings. The case examines whether Luxembourg's approach to exclude these entities from interest limitation rules aligns with EU law and the principle of equal treatment, with potential implications for how member states interpret ATAD's financial undertaking exemptions.

On 6 October 2020, the Court of Justice of the European Union (CJEU) rendered its judgement in Joined Cases C-245/19 Luxembourg State v B and C-246/19 Luxembourg State v B and Others in the context of

On 6 January 2026, the Luxembourg government moved forward with its long-awaited reform of personal income taxation via bill of law 8676...

On 16 May 2023, the Luxembourg Parliament adopted a law (the "Law") which implements Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation ("DAC 7").

On 19 March 2026, the Luxembourg Parliament adopted the law implementing Council Directive (EU) 2023/2226 of 17 October 2023, also known as DAC8, amending Directive 2011/16/EU on administrative cooperation...

On 23 December 2022, the Luxembourg reverse hybrid rule provided by Article 168quater of the modified Luxembourg Income Tax Law ("Article 168quarter LITL") was officially amended with the passing...

Today, the budget law for 2020 and the law implementing into domestic law Council Directive (EU) 2017/952 of 29 May 2017 ("ATAD II") have been passed by the Luxembourg Parliament.

On 19 December 2023, the Luxembourg Parliament adopted the law introducing a major reform of the investment tax credit framework, applicable with effect as from tax year 2024.

On 22 August 2025, the Luxembourg tax authorities published a new circular L.I.R. n°168quater/2 dated 12 August 2025. It provides clarifications on the interpretation of the carve-out from the reverse...

With the Luxembourg Parliament's adoption of bill of law no. 8083 published on 26 October 2022, a 1% reduction of all VAT rates (except the super-reduced rate, which will remain at 3%) will apply in Luxembourg...

On September 30, 2016, the VAT authorities confirmed that VAT shall apply to directors' fees.

Luxembourg law dated 21 July 2012 (henceforth known as the "Law") implements Directive 2010/24/EU (the "Directive") of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties, and other measures.