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The tax/VAT landscape in Luxembourg is changing, the new tax reform substantially increasing penalties for governance infringements.

European Parliament approves EU Emission Trading System reform and new EU Carbon Border Adjustment Mechanism

This article was first published in Revue générale de fiscalité luxembourgeoise, n°1, August 2020, pp. 10-15.

Payment Service Providers ("PSPs") that operate in Europe will need to comply with new record keeping and reporting obligations if they are involved in cross-border payments.

Late 2022 the European Commission published a legislative proposal regarding VAT in the digital age (the ViDA proposal). On 5 November 2024, the Council of the EU finally reached political agreement on an amended.

Automatic exchange of information ("AEoI") was developed a decade ago as the new cure-all in the fight against tax fraud for developed countries' tax administrations.

The Luxembourg Administrative Tribunal ruled on the potential binding effect of verbal comments of the Luxembourg tax authorities, clarified under which conditions ...

Over the coming six months, Linklaters will be closely monitoring and analysing political and legislative developments during Luxembourg's presidency of the EU Council.

Discover or re-discover the recordings of our annual tax event which took place as a series of webinars...

On 8 January 2020, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the "Circular") in order to provide guidance on the interpretation of the interest deduction limitation rules ("IDLR")...

A year ago, the Luxembourg fund industry welcomed the Reserved Alternative Investment Fund (RAIF).

On 24 December 2024, the Luxembourg tax authorities ("LTA") issued Circular L.G.- A n°61 ("Circular") which updated the guidelines on the issuance of tax residency certificates for undertakings for collective investments...

In Luxembourg, tax consolidation allows the consolidation of the respective tax results of each integrated company so as to be taxed globally, as if they were a single taxpayer.

Yesterday, the Luxembourg Parliament passed a law (the "Law") which introduces, as of the 2026 tax year, a new start-up tax credit (the "Start-Up Tax Credit")...

After more than 20 years of negotiations, Belgium and France have recently signed a new double tax treaty (new treaty)...

Luxembourg and Brazil have developed a robust and enduring bilateral relationship, marked by strong diplomatic, economic, and financial ties. Brazil hosts the largest Latin American population in Luxembourg...

As the former IP regime, the new regime applies to all Luxembourg taxpayers.