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The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the context of the COVID-19 pandemic will come to an...

Whilst some countries have had comprehensive rules on controlled foreign corporations for years, Luxembourg only introduced such rules recently, further to the implementation of a European directive.

On 23 May 2024, the Luxembourg government filed a bill of law and a draft of Grand Ducal regulation notably to (i) further clarify the tax treatment of share class redemptions following two judgments issued in 2023...

Globally, the credit fund industry has experienced a notable surge in the last decade. The size of the market was around USD 250 billion at the end of 2010 and while it was approximately USD 1.4 trillion at the start of 2023.

The European AIF market is one of the fastest growing in the financial sector. Your AKD counsels therefore keep up to date with developments in this dynamic industry.

The Circular is very welcome as it provides valuable information about which provisions of the ITL do or do not apply to reverse hybrids, generally in line with our initial expectations.

On June 9 2023, the Luxembourg tax authorities released an initial administrative Circular1 regarding the taxation of Luxembourg reverse hybrid entities, which includes tax transparent entities...

On 17 July 2023, the OECD / BEPS Inclusive Framework (IF) released new documents in relation to its Two-Pillar solution.

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

There are no legal requirements relating to residence or nationality of the directors. They may be natural or legal persons and resident or non-resident.

Tax opportunities can be unlocked by real estate fund managers when improving their investor tax onboarding process. This publication highlights the need for investor tax data...

On 23 May 2024, the bill of law No. 8388 (the "Bill") was submitted to the Chamber of deputies to amend a series of direct tax provisions.

ON 14 FEBRUARY 2023, THE COUNCIL OF THE EU REVISED THE EU LIST OF NON-COOPERATIVE JURISDICTIONS FOR TAX PURPOSES (THE "EU BLACKLIST") BY ADDING BRITISH VIRGIN ISLANDS, COSTA RICA, MARSHALL ISLANDS AND RUSSIA.

On 14 December 2023, the Luxembourg Parliament approved the amendments to the double tax treaty between Germany and Luxembourg.

On 9 April 2019, Luxembourg deposited with the Organisation for Economic Cooperation and Development ("OECD") its instrument of ratification of the Multilateral Instrument ...

On 27 January 2023, the Luxembourg low-tier administrative court (Tribunal Administratif) issued an interesting ruling on many levels, and greater emphasis should be put on the tax treatment of alphabet shares.

SPF (Société de Gestion de Patrimoine Familial) is a company under Luxembourg law dedicated to the management of the private assets of investors and families, used for the acquisition, holding, managemen.