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Luxembourg is implementing the format and exchange of Pillar 2 top-up tax information returns and clarifying the treatment of deferred taxes during the transitional phase.

The Government outlines the main measures being currently contemplated, as described below, without giving more concrete details at this stage.

The recent CJEU decision in Arcomet provides binding guidance on the VAT treatment of TP adjustments on intragroup services calculated using an OECD-recommended method.

Some may be under the impression that substance is a widely known tax concept and that there is not much to say.

Bis einschließlich 2017 werden verheirateten nicht in Luxemburg ansässigen Steuerpflichtigen die Steuerklasse 2 gewährt, wenn mehr als 50% des berufsbedingten Einkommens Ihres Haushaltes...

除了利息收入，如资本收益或不良贷款为收入来源的卢森堡证券化工具，或许已无法有效地利用它们的税收中立性。

On 31 May 2023, the Netherlands published its legislative proposal to implement Pillar Two per 31 December 2023 (the Dutch Pillar Two Act) in line with the EU Directive of 14 December 2022.

2025 is off to a flying start. Stay ahead with this top 10 list of essential Luxembourg tax reforms.

Köln-Aktienfonds Deka ("KA Deka") is an investment fund constituted under German law. It is a UCITS within the meaning of Directives 85/611 and 2009/65...

Le § 211 (3) AO tel que complété par le règlement grand-ducal du 24 octobre 1978 permet au bureau d'imposition d'envoyer les bulletins dimposition par simple pli fermé (une simple lettre donc).

The taxpayer in this case, Sonaecom, was a holding company that rendered VAT taxed services to some of its subsidiaries. Sonaecom intended to acquire a telecom company,...

A blockchain (also called distributed ledger technology or DLT) is essentially a permanent and immutable record of transactions – in real time – within a network.

On 13 April 2018, the Luxembourg Government introduced the bill of law n°7278 before the Parliament. This bill will implement the VAT group into Luxembourg VAT law with effect from 31 July 2018.

On 10 November 2023, the Constitutional Court held that the legal provision in the net wealth tax law which provides for a different treatment in minimum...

The Luxembourg VAT Authorities released Circular n°790 in which they have provided some clarifications on the taxable basis to be considered in transactions involving related parties.

Globally, the credit fund industry has experienced a notable surge in the last decade. The size of the market was around USD 250 billion at the end of 2010 and while it was approximately USD 1.4 trillion at the start of 2023.

Ab dem 1. April 2023 wird der auf die Arbeitnehmerlöhne anwendbare Index von 921,40 auf 944,43 angehoben. Diese Indexerhöhung beinhaltet eine obligatorische Erhöhung von 2,5% auf Bruttolöhne...