655 results found

The Luxembourg Inland Revenue changed the special tax regime for highly qualified international employees by way of amending the circular 95/2.

The law dated 22 March 2004 on securitisation has created a very successful and reliable framework for enabling a large panel of securitisation, financing, and repackaging transactions.

The Luxembourg government proposes to reform certain aspects of the tax assessment and tax litigation procedures

On 4 March 2020, the Luxembourg tax authorities released a Circular on the CFC rules (article 164ter of the Income Tax Law) introduced as of 1 January 2019 following the implementation of...

On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 on ensuring a global minimum level...

On 7 December 2016, the European Network on Debt and Development (Eurodad) released a report entitled "Survival of the Richest: Europe's role in supporting an unjust global tax system 2016" which was produced by NGOs in countries across Europe.

On 29 July 2024, the Court of Justice of the European Union (CJEU) delivered an important judgment on the legal professional privilege. The judgment follows preliminary questions referred to the CJEU...

On 28 March 2023, a new draft law (the "Draft Law") was presented to the Parliament which amends the Luxembourg General Tax Law ("GTL") as well as some other laws...

Crypto currencies or crypto assets are digital assets that are exchanged between peers without the need of a third party such as a bank.

On 4 October 2017, the European Commission ("Commission") decided that Luxembourg had granted Amazon unauthorised State aid of about EUR 250 million...

Ongoing direct tax initiatives of the European Commission have not really evolved over the past 4 months and why we see more and more EU national Parliaments taking a very critical stand on the reforms...

On 19 June 2023, the European Commission published the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (hereafter "FASTER" or "the Proposal").

Glenn Meyer Marc Mouton Emmanuelle Mousel Pierre-Michaël de Waersegger Stéphanie Lhomme...

Luxembourg taxpayers owning Intellectual Property Rights (IP rights) may benefit from a special tax regime introduced in 2008.

Le 1er janvier 2022 est entré en vigueur le décret wallon portant diverses dispositions pour un impôt plus juste et ce, malgré quelques tensions politiques.

On 19 December, the Luxembourg Parliament passed the 2025 budget law (bill n°8444) at first reading. From a tax perspective, the 2025 budget law mainly introduces new temporary tax measures, applicable until 30 June 2025...

On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxembourg ...