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The SLP is a partnership entered into by one or more general partners (GPs) with unlimited and joint and several liability for all the SLP’s obligations, with one or more limited partners (LPs) contributing only a speci!c amount pursuant to the provisions of the limited partnership agreement (LPA). It does not constitute a legal person separate from that of its partners.

Simply put, at present we have an EU legal framework that identifies any distinction in a tax system as being potentially illegal state aid.

A common mugger might snatch an iPhone from your hand, or swindle you out of the cash in your wallet.

On 17 June 2021, the Court of Justice of the European Union released a decision in the frame of two joined cases relating to the scope of application of the VAT exemption for the management of special investment funds.

Yesterday, the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax of foreign securitisation enterprises and another...

The CJEU has held that directors' fees are not subject to VAT, the temporary VAT rate reductions end on 31 December 2023 and a bill of law extends the scope of the reverse charge from 1 January 2024.

Following earlier announcements and market consultation, Luxembourg has formally adopted its long‑awaited reform of the carried interest regime.

The Draft Budget Law for the year 2020 was submitted on 14 October 2019 by the Luxembourg Government to the Parliament.

Luxembourg has issued a Grand-Ducal Regulation identifying jurisdictions where constituent entities may benefit from an exemption from filing the Global Information Return (GIR) locally.

On 5 December 2023, the Court of Justice of the European Union (CJEU) annulled the General Court's judgment in the ENGIE State aid case.

On 5 November 2024, the Council adopted new measures aimed at modernising the value added tax (VAT) rules for the digital transition.

In a ruling of 3 July, the European Court offers further clarity on how intra-group transfer pricing arrangements should be treated for VAT.

VAT and transfer pricing have always had an ambiguous relationship, which has led to uncertainty for businesses and stakeholders with regard to what are known as the Transfer Pricing Adjustments (TP Adjustments).

Britain's exit from the EU means that the benefits of the EU Arbitration Convention will no longer be available to tax treaty disputes between the UK the EU. The EU Arbitration Convention is considered...

Companies established outside the EU now have under two months to submit refund claims in most EU Member States for VAT paid in 2015 (EU-based businesses have until the end of September).

A summary of the recent Luxembourg tax authorities decision to exclude Gibraltar companies from the benefits of the EU Parent Subsidiary Directive as of 1 January 2021.

On November 10, 2023, the Luxembourg Constitutional Court ruled that the minimum net wealth tax (NWT) of EUR 4,815 as provided for by paragraph 8 (2) a) of the Luxembourg...

On 19 July 2023, the Luxembourg Parliament ratified the new double tax treaty between the United Kingdom and Luxembourg.