434 results found

On 11 May 2022, the European Commission released a Directive Proposal to address Debt-Equity bias (Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance...

On 22 December 2021, the EU Commission issued two major draft directives that are expected to have a significant impact on EU corporate taxpayers:

On 4 April 2025, the Luxembourg Government approved draft law No. 8526 ("Draft Law"). This legislative proposal aims to introduce a new fiscal incentive, a tax credit specifically designed to encourage individuals...

On 4 April 2025, the Government Council approved draft law n°8526 (hereafter referred to as the "Draft Law"), introducing a new tax credit to encourage individuals to invest in young innovative companies...

This newsletter is aimed at informing you about the legal, tax and regulatory developments, relevant for your business, in the Benelux and in Switzerland.

On 21 December 2012, the Luxembourg Parliament adopted a law (the <strong>Law</strong>) which contains new tax measures applicable to both individuals and companies as from 1 January 2013. The Law also includes some local VAT measures applicable as of 1 January 2013. This News Flash summarises the most important direct and indirect tax measures included in the Law

On Saturday 21 March 2020, the Luxembourg Parliament passed a law implementing Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory...

On 24 February 2023, the draft law approving the new double tax treaty ("DTT") between the UK and Luxembourg was presented to the Luxembourg Parliament.

Yesterday, the Luxembourg draft law implementing the EU Anti-Tax Avoidance Directive ("ATAD") was passed by the Parliament.

On 15 July 2020, the EU Commission published a directive proposal (the "DAC7 Proposal"), amending, for the 6th time, Directive 2011/16/EU on administrative cooperation (the "DAC") in the field of taxation.

This report summarizes some of the main Luxembourg tax developments that took place between the end of 2015 and August 2016.

On 18 December 2023, the OECD released further Administrative Guidance on the global minimum taxation rules (GloBE Rules, which form part of Pillar Two).

The Specialised Investment Fund (SIF) regime was established in Luxembourg by the Law of 13 February 2007 (the "SIF Law"). The SIF regime's purpose was to offer great flexibility on investment scope while structuring.

On 22 March 2021, the EU Council adopted a new Directive, so-called DAC7, which strengthens administrative cooperation to include sales through digital platforms.

The Bill of Law 7431 ("Bill") introduced by the Luxembourg government on 11 April 2019 implements the European Union ("EU") Directive 2017/1852 dated 17 October 2017 on tax dispute resolution mechanisms in the EU.

On 13 June 2022, a draft law (the "Draft Law") implementing Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation...

With over 1,000 securitisation vehicles (SVs) and thousands of related compartments, the Luxembourg securitisation market has enjoyed a continuous and steady growth.