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Therefore, in order to be taken into account, they must fulfil a main benefit test.

La réforme des chèques repas au Luxembourg va avoir des répercussions importantes pour les entreprises.

In this article we'll look at how this exchange of information is being implemented in Luxembourg within both the OECD and EU frameworks.

On 8 December 2022, the European Commission presented the legislative package ViDa , 1 aiming to (i) modernise businesses' VAT reporting obligations, (ii) address the challenges...

The IRS has posted revised Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) to its website.

On 22 December 2021, the European Commission published a Directive proposal setting out rules aimed at tackling the abusive use of so-called shell companies (the "Proposal")...

On 24 February 2023, the draft law ("Draft Law") implementing the so-called "public country-by-country reporting Directive"1 1(the "public CbCR Directive" or "the Directive") was presented...

On 12 June 2024, Luxembourg's government filed with Parliament a bill of law amending the law of 22 December 2023 implementing Pillar Two (global minimum taxation) rules.

On 19 December 2023, the Luxembourg Parliament passed bill of law 8276_ (Bill) amending the investment tax credit (ITC) rules. The Bill's aim is to support the digital transformation of businesses...

On 19 June 2018 Bill of Law nr. 7318 (the Bill) was introduced before the Luxembourg Parliament, with the purpose of, amongst others, transposing Council Directive 2016/1164 laying down rules...

Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 (the "Directive") amending the EU Directive on Administrative Cooperation to address the...

The Mandatory Disclosure Rules (MDR) arose from the ambitious anti-tax avoidance project on Base Erosion and Profit Shifting (BEPS) that the OECD launched in 2015.

On 31 May 2024, a law introducing various measures to revive the construction sector was published.

On 22 December 2016 the Luxembourg Parliament passed article 56bis of the Luxembourg Income Tax Law (LITL).

On 27 January 2023, the Administrative Tribunal (the "Tribunal") ruled on the Luxembourg tax treatment of the redemption of a class of shares by a Luxembourg Company.

Eagerly awaited by the Luxembourg asset management industry, the Luxembourg parliament finally adopted bill of law n° 8590 on January 22, 2026 to revamp Luxembourg's carried interest tax regime.

On 22 August 2025, the Luxembourg tax authorities issued a second circular (Circular) on the reverse hybrid entity rules, this time clarifying the exemption applicable to collective investment vehicles (CIV Exemption).