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On 7 October 2026, the Luxembourg Government filed bill of law No. 8800 concerning the State budget for 2027 (the “Bill”) with the Chamber of Deputies. Alongside the budget itself, the Bill introduces a package of tax measures designed to increase Luxembourg’s tax competitiveness and support businesses, most of which would apply from tax year 2027.

Luxembourg is one of the smallest countries in Europe, yet it is a global giant in the investment fund industry. Luxembourg is the second largest investment fund centre...

The UCITS has the status of Article 16C of the law on the assessment of income tax

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, providing detailed guidance on interpreting the definition of "collective investment vehicle...

On 13 November 2023, the Luxembourg parliament published proposed amendments by the government to the law (the "Law") transposing the Council Directive (EU)...

On 8 August 2019, the Luxembourg Government tabled a new Bill of Law N° 7465 (the "Bill") before the Luxembourg Parliament implementing the so-called "DAC6" into Luxembourg domestic law.

On 17 November 2025, the Luxembourg Parliament published amendments to the new draft carried interest law in response to guidance by Luxembourg's Council of State...

On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance.

On 28 September 2021, more than five years after it was first tabled, the so-called "public Country-by-Country Reporting (CbCR) directive" was finally adopted by the EU Council under qualified majority voting.

On 19 September 2018, the EU Commission announced its decision in the McDonald's State Aid investigations. According to a press release the Commission has found that the non-taxation...

On 26 February 2024, the new list of non-cooperative jurisdictions for tax purposes (the "Blacklist") was published in the Official Journal of the European Union.

An insight on the amendments to Luxembourg tax legislation following Bill n°6497, which was approved by the Luxembourg Parliament on 13 December 2012 and published in the official gazette on 28 December 2012.

As spring is upon us, the time has come to present our latest edition of our Insights, highlighting recent developments from the Grand Duchy, at European level, and in the Middle East over the past few months.

On 26 February 2019, the Court of Justice of the European Union ("CJEU") issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive ("PSD") and the Interest & Royalties Directive ("IRD", together the "Directives").

On Saturday 21 March 2020, the Luxembourg parliament passed the law implementing the Council Directive (EU) 2018/822 of 25 May 2018 ("DAC6") regarding the mandatory exchange of ...

During today's ECOFIN meeting, the EU Council has reaffirmed the EU list of noncooperative jurisdictions for tax purposes ("Blacklist").

Article 80 of the EU VAT directive provides that member states have the discretion to take measures to combat VAT fraud or evasion.