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On 23 February 2021, the French tax authorities published guidelines on the France – Luxembourg Income and Capital Tax Treaty signed in 2018.

On 1 July 2021, 130 countries committed to reaching detailed technical agreements on Pillar One (new taxing rights for market/user jurisdictions)...

As a reminder, RHEs are Luxembourg tax transparent entities - such as SCS and SCSp - that are treated as tax opaque in the jurisdiction of the investor and which may, as a result thereof, become taxable in Luxembourg under certain conditions

As provided by the 2010 Circular, the Circular also requires that the employee becomes a Luxembourg tax resident and has not been subject to income tax in Luxembourg in the 5 years preceding the starting date of employment in Luxembourg.

A Luxembourg-based company entered into a licensing agreement as the licensee (Licensee), with a licensor (Licensor) regarding intellectual property rights.

On 31 December 2018, the tax administrations of more than 70 countries will receive and exchange country-by-country (CbC) reports ...

On 21 December 2023, the Court of Justice of the European Union (" CJEU " or " Court ") issued a decision on the case C-288/22.

In the case at hand, the taxable person (the "Company") was an active holding company of a real estate group with (i) shareholding activity outside the scope of the VAT regime...

The new double tax treaty between Luxembourg and the United Kingdom ("Treaty") was approved by the Law of 18 September 2023 so that the first provisions will enter into force on 1 January 2024.

On November 21, 2011, the Double Tax Treaty between the Grand-Duchy of Luxembourg and the Russian Federation dated June 28, 1993 (hereafter the "DTT") has been amended by a protocol implementing new important rules aiming to avoid double taxation and to prevent fiscal evasion with respect to taxes on income and capital (hereafter the "Protocol").

In December 2015, the German Federal Ministry of Finance submitted a draft bill for the reform of the German investment fund taxation system (German Investment Tax Reform Act – InvStRefG).

With the introduction of a temporary tax amnesty regime in 2016, taxpayers have been given the possibility to file corrective tax returns by 31 December this year.

Luxembourg and France have started the ratification process of the new double tax treaty ("DTT") they signed on 20 March 2018.

On 24 July 2025, the Luxembourg government released a draft law aimed at implementing Council Directive 2023/2226 dated 17 October 2023, the so-called "DAC8", amending Directive 2011/16/EU...

A Luxembourg resident taxpayer granted a licence to a Luxembourg company in which he was a shareholder and director, for the use of his patents in exchange for a licensing fee.

On 10 November 2023, the Constitutional Court of Luxembourg declared the minimum net wealth tax regime in force partially unconstitutional.

On 8 August 2019, Luxembourg published its draft law for the transposition of the 6th Directive on Administration Cooperation, 2018/822, ("DAC 6")1.