1,139 results found

On 24 July 2025, the Luxembourg Government submitted the recently announced draft law 8590 to the Luxembourg Chamber of Deputies. This draft law seeks to implement the long-awaited carried interest tax regime...

There are significant changes to the guidance in respect of the profit split method, hard-to-value intangibles (HTVI) and financial transactions.

The case concerned the distribution of dividends during the period July 2011 to April 2016 by a Bulgarian company to its parent company established in Gibraltar.

In this episode, Johanna Tschurtschenthaler (counsel, Tax) and Chiara Wolf (associate, Tax) return to one of Luxembourg's most puzzling tax topics: the reverse hybrid mismatch rule under ATAD 2.

The Luxembourg government has announced measures to support the Luxembourg economy during the coronavirus crisis.

On 29 January 2025, the Luxembourg tax authorities published Circular L.I.R. n° 164/1 (Circular), which replaces the previous circular L.I.R. n° 164/1, dated 23 March 1998.

On 14 May 2024, the European and Financial Affairs Council met to discuss the proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes through a compromise...

While the Grand-Duchy of Luxembourg has generally considered since the Circular n°781 of 30 September 2016 (Activities of company directors) that activities performed by a director of a legal...

Transfer pricing has become the hot topic in Luxembourg taxation over the last few years in an environment that relies increasingly less on tax rulings.

Recent judgments from the Court of Justice of the European Union (CJEU) and the Luxembourg District Court have clarified VAT obligations...

Le 6 juillet 2023, les gouvernements du Grand-Duché de Luxembourg et de la République fédérale d'Allemagne ont signé un avenant modifiant la convention fiscale tendant...

Regulated funds, SIFs and RAIFs should automatically qualify for the CIV Exemption.

The EU Council has proposed a new EU directive to protect whistleblowers who report EU law breaches.[1] The current draft of this directive was passed by the European Parliament's legal

The case involved TP, a lawyer and member of the board of directors of several Luxembourg public limited companies. In his role as member of the board, he made decisions relating to the accounts...

In the investment world, carried interest isn't just a reward, it's a strategic tool for aligning the interests of fund managers and investors, and Luxembourg offers unique advantages for structuring it efficiently.

From 1 January 2021, Luxembourg reporting financial institutions will be subject to new filing and compliance obligations, increased penalties in case of non-compliance, and probably...

On 19 December 2024, the Luxembourg Parliament adopted bill of law 8396 and its amendments incorporating the OECD's Pillar 2 Administrative Guidance issued in February...