1,143 results found

On May 8, 2012, the Prime Minister Jean-Claude Juncker presented to the Chamber of Representatives the annual "State of the Nation" speech regarding the economic, social and financial country’s situation.

On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called "DAC7") to expand reporting obligations and exchange of information to cover sales...

The Court of Justice of the European Union (CJEU) recently decided that the charging of electric vehicles must be seen as a single complex supply of goods.

In October 2016, the Spanish tax authorities sent an initial request for information to the Luxembourg tax authorities concerning an artist residing in Spain ("Taxpayer")

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest.

On 3 October 2023, the OECD/G20 Inclusive Framework on BEPS announced it had concluded negotiations on a multilateral convention ("MLC") implementing the Pillar 2 subject to...

Under the proposal, the reporting process in Luxembourg (and other EU Member States) would begin as from 1 October 2020 (as opposed to 1 July 2020, the original start date).

On 18 February 2016, the Luxembourg tax authorities published a revised version of the administrative circular ECHA n°3 initially published on 31 July 2015.

Das neue Investmentsteuerreformgesetz ist da. Mit seiner Verkündung im Bundesgesetzblatt ist es mit Wirkung ab 27. Juli 2016 in Kraft getreten.

The Luxembourg Administrative Tribunal has ruled that repayments of share premium to shareholders, without a formal share capital reduction, do not qualify for tax exemption and may be subject to 15% dividend withholding tax. This decision challenges common corporate finance practices and raises important questions about the tax treatment of distributions from equity reserves in Luxembourg.

At its core, the case concerns a Luxembourg holding company (the “Company”) that had contractually agreed to bear the credit risk on loans managed by a related entity’s permanent establishment located in Luxembourg (the “Branch”), without disclosing this arrangement to the Luxembourg tax authorities (the “LTA”) and without receiving any compensation.

Luxembourg's tax authority has issued critical guidance on Pillar Two registration requirements, clarifying that all in-scope entities must register regardless of filing obligations or safe harbour applicability.

In late 2023, Luxembourg entered a new tax era with the transposition of the European Pillar 2 directive on 20 December. The new rules, in force since 1 January 2024...

Luxembourg's Direct Tax Administration has published a circular on February 12 clarifying issues relating to residency certificates for Luxembourg funds.

The Mandatory Disclosure Rules (MDR) Directive is one of the EU's latest initiatives aimed at increasing tax transparency and exchange of information in tax matters.

Yesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expenses due to entities located in non-cooperative tax jurisdictions was passed by the Luxembourg Parliament.

On 27 December, 2016 the Luxembourg Tax Authorities issued the new Circular LIR n°56/1-56bis/1 on the tax treatment of entities engaged in intra-group financing activities.