107 results found

On 11 December 2024, the Luxembourg Parliament adopted a series of formerly announced tax measures to support individuals and the competitiveness of businesses.

On 24 February 2023, the draft law ("Draft Law") implementing the so-called "public country-by-country reporting Directive"1 1(the "public CbCR Directive" or "the Directive") was presented...

A few weeks ago, an important decision was issued by the Court of Justice of the European Union (the "Court") striking down a German law according to which a Specialised Investment Fund...

On 19 December, the Luxembourg Parliament passed the 2025 budget law (bill n°8444) at first reading. From a tax perspective, the 2025 budget law mainly introduces new temporary tax measures, applicable until 30 June 2025...

On 23 September 2022, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision")...

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

Getting in the mood of the season's celebrations, the Luxembourg authorities, as is their custom, have put few tax reforms under the Christmas tree.

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 20 March, 2018, France and Luxembourg signed a new Double Tax Treaty, which was released yesterday.

On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussions in the parliament in the coming months.

On 31 May 2024, a law introducing various measures to revive the construction sector was published.

On 24 July 2025, Luxembourg's government released a bill of law aimed at expanding the scope of the tax regimes for carried interest earned...

The Convention between Ukraine and Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and its Protocol have been ratified...

A renowned business lawyer firm Hance Law Avocats (HLA) renders its services in the Grand-Duchy of Luxembourg since many years.

The aim of the Circular is to provide investment vehicles with guidance in respect of the Luxembourg Real Estate Levy.

On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty ("New Treaty") replacing the current treaty dated 1 April 1958 ("Old Treaty").

A reduced rate of personal income taxation of 11.45% on contractual carried interest, ie, carried interest not materialised by any participation in a fund.

On 4 August 2023, the text of the draft law (the "Draft Law") transposing the Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise...