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Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns.

Bill of Law n°6471 regarding, most notably, the implementation of the so-called AIFMD (Directive 2011/61/EU) would largely amend the legal and tax provisions regarding limited partnerships.

P2 contains several mechanisms to levy top-up tax (‘TT') on the profits of a low-taxed constituent entity (‘LTCE'). Besides the Income Inclusion Rule (‘IIR') and the Undertaxed Profits Rule (‘UTPR'), countries...

On 21 March 2025, the Dutch Supreme Court ruled that a taxpayer is allowed to deduct a liquidation loss on its participation in a liquidated subsidiary that transferred losses to group companies...

On 17 July 2024, the Luxembourg government released a bill of law proposing a number of tax cuts for both individuals and corporations. This is in line with the political commitments made by the current government...

On 17 July 2024, the Luxembourg government introduced, under new Bill n° 8414, a comprehensive legislative package meant to modernise and enhance Luxembourg's tax system.

Luxembourg corporate taxpayers can, upon request and under certain conditions, benefit from a reduction of the Luxembourg net wealth tax (NWT).

US fund managers usually rely on a Luxembourg investor facing "sleeve" to accommodate their fund-raising efforts in the EU.

The budget bill introduces several tax measures in favour of social equity aiming to address the impact of the COVID-19 pandemic and support a sustainable recovery.

Further to the Luxembourg government's decision to introduce several tax measures in favour of legal and natural persons, as announced on 17 March 2020,...

The Luxembourg government adopted on February 15 a Grand-Ducal Regulation regarding the registration, fees and other charges relating to the forthcoming Register of Beneficial Owners, as well as on to the register's information.

Luxembourg has introduced a draft law establishing a new tax regime for stock option plans granted by qualifying innovative companies. The proposed framework defers taxation until employees sell their shares, with gains taxed at a reduced rate, while eliminating valuation complexities and tax liabilities before liquidity events. The regime targets young innovative companies meeting specific criteria, with implementation planned for tax year 2027.

A UCITS may be set up as an umbrella structure with multiple compartments.

The lease of buildings is as a rule VAT exempt but such VAT exemption can be waived through the exercise of a VAT option under certain conditions:

Following a change in UK law in 2015, it has become harder for non-UK residents to make tax-efficient investments in UK property.

The crypto market experienced another resilience test over the weekend, following Donald Trump's remarks on China. As stock markets closed worldwide, volatility shifted to crypto markets.

In recent years, the crypto-asset landscape has steadily grown and has reshaped the world of payments and investments.