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The European AIF market is one of the fastest growing in the financial sector. Your AKD counsels therefore keep up to date with developments in this dynamic industry.

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 14 FEBRUARY 2023, THE COUNCIL OF THE EU REVISED THE EU LIST OF NON-COOPERATIVE JURISDICTIONS FOR TAX PURPOSES (THE "EU BLACKLIST") BY ADDING BRITISH VIRGIN ISLANDS, COSTA RICA, MARSHALL ISLANDS AND RUSSIA.

In 2017, a decision of the Court of Justice of the European Union made clear that the Luxembourg rules applicable to exchange of information upon request were not in line with EU law.

Mandatory Disclosure Rules (MDR) came into force across the EU in 2020. Now that most of the initial round of reporting has been completed, how will tax authorities make use of this information and

2023 was another year rich in tax developments in Luxembourg and Europe. In a difficult economic environment and a tense geopolitical context, the European institutions...

On 8 October 2025, the Luxembourg Minister of Finance presented the 2026 budget (the "Budget Law") oriented towards growth and social cohesion.

On 7 June 2017, Luxembourg together with 67 other jurisdictions, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("Multilateral Instrument" or "MLI").

Even if the health crisis is not yet behind us, social and economic life is restarting after the unprecedent lockdown we all encountered.

On 27 January 2023, the Luxembourg low-tier administrative court (Tribunal Administratif) issued an interesting ruling on many levels, and greater emphasis should be put on the tax treatment of alphabet shares.

On 7 June 2017, Luxembourg together with 67 other jurisdictions, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("Multilateral Instrument" or "MLI").

The Global Anti-Base Erosion ("GloBE") rules, also called "Pillar Two", agreed upon on 8 October 2021 by the OECD/ G20 Inclusive Framework ("IF") on BEPS in the Statement to Address...

Partner William Jean-Baptiste, senior associate Eleonore Galleron and associate Arthur Mendegris from our Luxembourg Tax team provide a critical analysis of the reasoning behind a recent decision...

On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed. These changes bring investment funds that are structured...

Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings

On 9 March 2022, the Luxembourg Parliament published a draft law, which proposes to revoke an exemption available for EU regulated Luxembourg securitisation vehicles ("SVs")...

New Dutch tax classification rules for Dutch and foreign entities will enter into force per January 1, 2025.