ArticleLuxembourg Tax Alert 2021: What's New?On 19 December 2020, the Luxembourg Parliament voted into law the Budget Act 2021 (the "Budget Act").LuxembourgTaxNautaDutilh Avocats Luxembourg
ArticleCJEU Held That DAC6 Violates The Lawyer-client PrivilegeUnder the Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation...European UnionTaxAtoz Tax Advisers
ArticleECJ Ruled: No Illegal State Aid In The European Commission's Engie CaseToday, the Court of Justice of the EU (ECJ) annulled the judgment of the General Court as well as the decision of the Commission that had decided that Luxembourg...European UnionTaxELVINGER HOSS PRUSSEN, société anonyme
ArticlePublic EU Country-by-Country Reporting: All You Need To Know In 5 Simple Questions (Video)It is expected that certain large multinationals will need to comply with public EU Country-by-Country (CbC) reporting rules by mid-2024. European UnionTaxLoyens & Loeff
ArticleTimeline For The EU Commission Proposals Announced For The Coming YearsOn 18 May 2021, the European Commission issued a communication on "Business Taxation for the 21st Century"European UnionTaxLoyens & Loeff
ArticleLuxembourg Leads On FATCA TransparencyThe Grand Duchy of Luxembourg is ranked third in the world for the number of financial institutions per-country that have now signed up to report under the Foreign Account Tax Compliance Act.LuxembourgFinance and BankingTMF Group BV
ArticleLuxembourg – New Reporting Obligations For Payment Services ProvidersAs from 1 January 2024, Payment Services Providers established in Luxembourg or offering payment services in Luxembourg ...LuxembourgFinance and BankingLoyens & Loeff
ArticleBEPS Tackling Tax Avoidance StrategiesThe Organisation for Economic Co-operation and Development (OECD) has the mission to promote policies that will improve the economic and social well-being of people around the world. LuxembourgTaxHance Law Avocats
ArticleChevalier & Sciales Welcomes William Jean-Baptiste As Luxembourg Tax PartnerLuxembourg law firm Chevalier & Sciales is delighted to announce the addition of William Jean-Baptiste, as a new tax partner to its team.LuxembourgTaxChevalier & Sciales
ArticleDirective On Administrative Cooperation In Taxation (DAC) Recast Proposal: Key DevelopmentsThe European Commission's proposal to recast the Directive on Administrative Cooperation (DAC) represents a significant shift in tax transparency requirements, particularly targeting...LuxembourgTaxAtoz Tax Advisers
ArticleFATCA & CRS Reporting In Luxembourg: The Bill Has Passed!On 9 June 2020, the Luxembourg parliament approved bill of law N°7527 (the "bill") amending both the CRS law of 18 December 2015 and the fatca law of 24 July 2015.LuxembourgTaxArendt & Medernach
ArticleHidden Dividend Distribution In Luxembourg: Insights From The Administrative TribunalThe non-deductibility of corporate expenses and subsequent application of a withholding tax on the grounds of hidden dividend qualification: it should be demonstrated that a "special" relationship between ...LuxembourgTaxChevalier & Sciales
VideoIt's Time For BEPS, Are You Ready? (Video)What you need to know about Base Erosion and Profit Shifting (BEPS) in less than 3 minutes.LuxembourgTaxArendt & Medernach
ArticleLuxembourg 2026 Budget Bill – Tax StabilityThe Luxembourg government has submitted its 2026 budget bill to Parliament, reaffirming its commitment to fiscal stability and international competitiveness.LuxembourgTaxLoyens & Loeff
ArticleLuxembourg ATAD I Implementation Creates Uncertainty In Capital Market TransactionsVoted into Luxembourg law on 18 December 2018, the Anti-Tax Avoidance Directive I (ATAD I) now applies, with its provisions applicable as from fiscal years starting on or after 1 January 2019,LuxembourgTaxIntertrust
ArticleUpdated Rules On Tax Residence Certificates For UCIs, Now Including RAIFsIn the new Circular of 8 December 2017 (the "Circular"), which replaces Circular L.G. – No. 61 of 12 February 2015 dealing with the issuing of tax residence certificates for UCIs...LuxembourgTaxELVINGER HOSS PRUSSEN, société anonyme
ArticleATOZ Insights - April 2017This change should keep companies involved in financing activities and their advisers busy for a while.European UnionTaxAtoz Tax Advisers
ArticleNew EU Proposal To Simplify Pillar 2 Filing Obligations For MNEsOn 28 October 2024, the EU Commission published a proposal to amend the directive on administrative cooperation in tax matters (DAC 9 proposal).European UnionTaxArendt & Medernach
ArticleCovid-19 – Positive Measures For Luxembourg TaxpayersYesterday, as part of the implementation of the measures taken by the Luxembourg Government to deal with the spread of the Coronavirus, ...LuxembourgCoronavirus (COVID-19)Atoz Tax Advisers