Es ist so weit! Ab dem 1. Januar 2023 können in Frankreich ansässige Personen, die bei einem Unternehmen in Luxemburg beschäftigt sind (und umgekehrt), 34 Tage pro Jahr für Heimarbeit nutzen.

Am 6. Juli 2023, die Regierungen des Großherzogtums Luxemburg und der Bundesrepublik Deutschland haben ein Änderungsprotokoll zum Doppelbesteuerungsabkommens unterzeichnet...

Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced

A clarification of the conditions of the reverse hybrid rule has been introduced (article 168quater of the income tax law, as amended). The 2023 budget law provides that the rule requiring...

As announced by the Luxembourg Government in its action plan to enhance Luxembourg competitiveness and attractivity, Bill of Law no 8590 was submitted on 24 July 2025...

On 7 October 2022, Luxembourg Ministry of Finance issued a draft proposal (the "Draft Proposal") amending the current Regulation dated 6 February 2012 (Règlement ministériel du 6 février 2012)...

On 4 June 2024, the Administrative Court of Luxembourg issued its awaited final judgment in a case dealing with the application of the general anti-abuse rule (GAAR)...

Among other tax incentives for individuals and corporations, the Luxembourg Parliament adopted on 11 December 2024 an amendment to the interest deduction limitation...

In March 2025, the Ministers of the Economy and Finance jointly unveiled a 10-point action plan to boost Luxembourg's start-up and scale-up ecosystem.

On 6 July 2023, the governments of Luxembourg and Germany signed an amendment to the tax treaty aimed at avoiding double taxation and preventing tax evasion in relation to taxes...

On 21 April 2016, less than one week before the traditional State of the Nation speech, new tax measures were announced by the Luxembourg Government as well as changes to the measures presented on 29 February 2016, as part of the 2017 tax reform.

A discussion on the Court of Justice of the European Union ruling, that article 50 of Directive 2002/83/EC concerning life assurance is to be interpreted as meaning that a Member State's right to subject to an indirect insurance tax on life insurance premiums paid by the individual policyholder residing in this Member State overrides the Member State's taxing rights where the contract was concluded.

To accommodate EU capital raising, US fund managers (USFM) usually set up their investor-facing fund vehicle in Luxembourg, typically in the form of a Luxembourg special limited partnership (SCSp).

The OECD's Pillar Two project aims to ensure that Multinational Enterprises (MNE) groups meeting the EUR 750 million consolidated revenue threshold are always...

The Omnibus Directive introduces comprehensive amendments to six fundamental EU tax directives, reshaping cross-border taxation frameworks across the European Union.

The preferred fund vehicle for US fund managers (𝐔𝐒𝐅𝐌𝐬) raising capital in the EU is usually a Luxembourg special limited partnership (𝐒𝐂𝐒𝐩) qualifying as an alternative investment fund.

On 9 June 2023, the Luxembourg tax authorities (the "LTA") published a long-awaited circular (L.I.R. n°168quater/1)...

As per the new amendment brought by draft bill n°8388, the tax treatment of share class redemption/buyback gets a clear legal basis, in an effort to consolidate and codify a long-standing market practice.

On 4 June 2024, the Luxembourg Tax Authorities released administrative circular L.I.R. n° 159/2, offering important guidance on the issuance of residence certificates to Luxembourg family wealth management companies ...

On 11 June 2024, during his speech on the State of Nation, the Luxembourg Prime Minister Luc Frieden has announced a series of measures which include the following tax measures aiming to increase...