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

As 2024 nears its end, it is time for our annual tax update. This update focuses on the tax trends and developments we foresee for 2025 and includes tips and takeaways.

Business restructurings are normally associated with a transfer of functions, risks, or assets between the entities of a group—and that means transfer pricing consequences.

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.

The ECJ ruled that the IGP regime does not prevent members of an IGP from exercising taxable activities.

On 11 December 2024, the Luxembourg VAT Authorities issued administrative guidance on the practical impact of the CJEU ruling (C-288/22) of 21 December 2023...

On 23 December 2019, the Luxembourg VAT authorities issued Circular n°799, outlining the main legislative changes in Luxembourg VAT law effective as from 1 January 2020.

The Luxembourg tax authorities published on 26 July 2018, a circular in relation to the tax treatment of income realized by means of virtual currencies ...

Our team is specialised in family businesses and cross-border tax, and we are passionate about addressing the needs of family offices and about helping the actors in Luxembourg's private banking...

A Luxembourg SLP is defined in the Company Law as a partnership entered into, for a limited or unlimited period of time, by one or more unlimited partners with unlimited, joint and several liabilities for all obligations of the common limited partnership, and one or more limited partners who only contribute a specific amount constituting partnership interests which may be but need instruments as provided in the partnership agreement.

The Advocate-General has advised the European Court that transfer pricing adjustments that are contractually agreed within the framework of intra-group services may result in a consideration for a supply of services...

On 29 June 2022, the Court of Justice of the European Union ("the ECJ") rendered its judgment in the ‘Cabot Plastics' case (C-232/22) completing its string of subsequent decisions...

The question of the scop of the cost-sharing VAT exemption, also referred to in the Council Directive 2006/112/EC of 28 November 2006 as amended ("EU VAT Directive")...

By accession to the EU, all EU member states (𝐌𝐒) have transferred part of their sovereignty to the EU. As such, the EU can adopt directives to harmonize the laws of the MS...

Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of cross border trade and investments.

On 20 January 2021, the Court of Justice of the European Union (CJEU) issued a judgment on the VAT treatment of the provision of company cars to non-resident employees.

On 24 July 2025, Draft Law No 8590 was submitted to the Luxembourg Parliament (Chambre des Députés) intending to update and render more attractive the tax regime for carried interest granted to managers of alternative investment funds.

Today, the EU Council updated the EU list of non-cooperative tax jurisdictions.