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Partnerships are vehicles of choice for the asset management industry, especially in the field of private equity, real estate, debt and other 'illiquid' strategies.

The Circular reminds of the notification obligation of Luxembourg investment vehicles, even though they do not own real estate in the Grand Duchy of Luxembourg.

On 22 June 2016, a draft law was submitted to the Luxembourg Parliament anticipating an upcoming amendment to the US-Luxembourg double tax treaty (DTT).

On 11 March 2021, the Court of Justice of the European Union (CJEU) gave its decision in Danske Bank A/S v. Skatteverket (Case C-812/19).

On 28 July 2023, the Grand Duchy of Luxembourg announced that it had given its assent to the bill aimed at transposing the directive 2022/2523 of 14 December 2022 (the « Directive »)...

On 26 April 2016, Prime Minister Xavier Bettel delivered his State of the Nation speech, during which he highlighted some of the proposed changes to the Luxembourg tax system to be implemented in 2017.

A Soparfi is a fully taxable ordinary commercial company, whose corporate purpose is limited to the holding of participations and related activities. A Soparfi has full treaty access...

On 12 April 2016 the European Commission's released a proposal on public Country-by-Country Reporting.

On 12 September 2023, the European Commission published a proposal for a new directive "Head Offices Tax System" ("HOT Proposal") aiming at creating a simplified tax system for small to medium-sized enterprises ("SMEs")...

The EUGC appears to accept this would be the case even if there is no arm's length principle clearly laid down in domestic law.

As part of the measures to combat inflation, the Law of 26 October 2022 provides for a temporary reduction in Luxembourg VAT rates that will be effective from 1 January 2023 to 31 December 2023.

On 11 July 2023, the OECD/G20 Inclusive Framework on BEPS agreed on an Outcome Statement about the two‐pillar global tax reform. Regarding Pillar One...

On 20 March 2018, a new double tax treaty together with an associated protocol ("New DTT") were signed by the French and Luxembourg governments.

Today, the Luxembourg Parliament voted the law ratifying the new double tax treaty ("DTT") between the UK and Luxembourg. As the UK has already ratified this new DTT...

In order to take into account the impact of homeworking due to the Covid-19 pandemic, Luxembourg signed an amicable tax agreement with Belgium on 19 May 2020 regarding the taxation of Luxembourg cross-border workers.

Doing business in the US or with American investors? If so, you'll know that operational taxes can be a tough area.

Preferred instruments are having a moment. In today’s market, where capital structures are getting more creative and investor expectations more nuanced, we are seeing a clear uptick in hybrid...

In January 2025, Luxembourg recently modified the impatriate tax regime. Its main objective is to attract qualified foreign profiles.