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The Luxembourg government has taken an ambitious set of measures to help self-employed and companies including SMEs and entrepreneurs manage the economic consequences of the COVID-19 pandemic.

On 8 August 2019, the Luxembourg Government filed with Parliament Bill of Law n°7466 implementing into domestic law council directive (EU) 2017/952 of 29 may 2017 ("ATAD II").

On 15 December 2022, the EU Member States finally reached an agreement concerning the Directive on ensuring a global minimum level of taxation for multinational and large-scale domestic groups in the Union...

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

On 22 July 2020, the Luxembourg Parliament approved Bill No. 7625 implementing Council Directive (EU) 2020/876 adopted on 24 June 2020 giving EU Member States the option to defer...

On 28 March 2023, the government submitted to Parliament Bill of law no. 8186 amending the General Tax Law and introducing new provisions about transfer pricing and accounting.

Domestic tax controversy, encompassing both (i) objections against assessments or hierarchical appeals against other individual decisions and (ii) subsequent appeals...

The world of alternative investment funds was not the primary target of the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) norms.

After a very intense debate, the law on the 2017 tax reform (the "Law") was adopted on 14 December 2016 by a rather slim majority of the Luxembourg Parliament. Subsequently, on 23 December 2016...

On 8 August 2019, the Luxembourg Government submitted a draft law to the Parliament (the Draft Law) to implement the Council Directive (EU)

On 17 December 2020, the Luxembourg Parliament approved the budget law for 2021, which was filed on 14 October 2020 by the Luxembourg Government with the Luxembourg Parliament as bill n°7666...

The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech companies.

On 30 December 2016, the IRS released the final Qualified Intermediary Agreement (Final QIA) as part of the Revenue Procedure 2017-15.

The Law on Reserved Alternative Investment Funds dated 23 July 2016 ("RAIF Law")1 , introducing a new type of Luxembourg investment vehicle named "Reserved Alternative Investment Fund"...

Op 6 juni 2024 heeft de Hoge Raad een belangrijke uitspraak gedaan in vijf zaken over de vermogensrendementsheffing...

On 22 December 2021, the EU Commission issued two major draft directives that are expected to have a significant impact on EU corporate taxpayers:

This quarter's highlights include an update on the Central Bank's review of the fitness and probity regime, the new filing obligations with the Luxembourg RCS, Digital Operational Resilience Act developments.