1,143 results found

A certificate issued by the LTA only reflects the position of the LTA with regards to the residence and qualification of a UCI under a specific double tax treaty.

Does the change in the French-Luxembourg Tax Treaty bring an end to tax efficient real estate structuring in France?

Since their introduction over 10 years ago, the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS)...

On 15 July 2020, the European Commission presented various initiatives that are intended to further increase tax transparency and compliance with tax obligations

Telework continues to be an effective tool in mitigating the spread of the Covid-19 virus. Luxembourg and its neighbouring countries have agreed to extend bilateral special agreements concerning telework of...

On 31 October 2024, the Luxembourg government published amendments to bill of law 8396 in order to incorporate the OECD's Pillar 2 Administrative Guidance issued in June 2024 into domestic law.

Have a look at this timeline for the new, definitive VAT system. You may realize that 2022 is not so far away. Though that deadline remains subject to the recommendations of the EU Commission,

2021 is already coming to an end and 2022 is just around the corner. Some major events have certainly stamped 2021, such as the continued existence of COVID-19, COP26 and, in the tax world, agreement on Pillars One and Two.

A request for its exemption from the second round of voting was filed with the State Council. Most provisions will enter into force on 1 January 2021. The most notable tax measures

On 14 October 2020, the Luxembourg government published the 2021 budget bill of law (the Bill).

On 30 March 2020, the Luxembourg government issued a draft law (the "Draft Law"), which should be applicable as of 1 January 2021, introducing new rules on the limitation of the deduction of...

Yesterday, the law of 10 July 2020 regarding professional payment guarantees was published (the "Law"). This Law introduces a new personal guarantee regime for guarantees granted within a...

Luxembourg securitisation vehicles with main income sources other than interest income like capital gains or non-performing loans may not effectively use their tax neutrality.

On 22 August 2025, the Luxembourg tax authorities published a second circular on the application of the reverse hybrid rules (LIR 168quater/2).

On 25 March 2022, the Luxembourg Tax Authority updated for the third time the circular issued on 8 January 2021 ("Circular")

On 11 March 2025, the EU Council has reached political agreement regarding the proposed amendment to the Directive on Administrative Cooperation to facilitate the filing and exchanging of Pillar Two-related information.

Fiscal reform proposals recently announced by the Luxembourg government include changes to the country's corporate and personal tax frameworks.