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The Luxembourg Parliament has adopted several important tax bills of law, making significant changes to the country's tax regime for both entities and individuals, and modernising tax administrative procedures.

On 23 September 2022, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision")...

The first official guidance on the interest deduction limitation rules provided by Article 168bis of the Luxembourg Income Tax Law was published in the tax circular by the Director of Luxembourg Taxation, dated 8 January 2021.

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

Getting in the mood of the season's celebrations, the Luxembourg authorities, as is their custom, have put few tax reforms under the Christmas tree.

In the context of action 13 of the base erosion and profits shifting ("BEPS") action plan, Luxembourg Parliament adopted the Law dated 23 December 2016...

On 11 February 2021, the Luxembourg tax authorities released Circular L.I.R. No. 115/12 ("Circular") on the profit participating incentive scheme introduced by the 2021 Budget Law of 19 December 2020.

The bill contains several sections that complement and extend the existing domestic rules on tax transparency and exchange of information.

On 17 April 2025, the Luxembourg Higher Administrative Court (Cour administrative), delivered its long awaited decision on case n° 50.602C pertaining to the qualification of interest free loans under Luxembourg tax law and the existence of a permanent establishment in a treaty jurisdiction.

On 22 March, the Luxembourg Accounting Board (CNC) published Q&A 25/035, providing further accounting guidance on the impact of the Pillar 2 rules on the standalone and consolidated...

This week, the so-called "International Consortium of Investigative Journalists" ("ICIJ"), on its website, leaked a total of 548 tax rulings that multinational companies obtained in Luxembourg in the period from 2002 to 2010.

On 24 July 2025, the Luxembourg government released the draft law No. 8591 ("the Draft Law") transposing the Directive (EU) 2025/872 ("DAC9")...

Effective as of fiscal year 2022, a Luxembourg tax transparent entity may, under certain conditions, become subject to Luxembourg corporate income tax if its net income is not taxed as result...

The Law of 16 May 2023 ("Law") has strengthened the administrative cooperation in the field of taxation (i) introducing new reporting obligations on digital platform operators, (ii) clarifying...

The aim of the Circular is to provide investment vehicles with guidance in respect of the Luxembourg Real Estate Levy.

On 28 January 2021, the Luxembourg Parliament approved the new law, which disallows the tax deductibility of interest and royalties payable to related corporate entities located in the EU's list of non-cooperative jurisdictions for tax purposes.

On 12 September 2023, the European Commission released a legislative proposal for a Council Directive that integrates key TP principles into EU law, as part of the BEFIT package.