1,144 results found

On 28 March 2023, a new draft law was released in order to simplify and modernise the rules governing the direct tax procedure in Luxembourg.

As a global mobility tax advisor I often hear comments like I am not taxable in country A as long as I stay for fewer than 183 days. Another common one is I am being paid from Country A, so I am not taxable in Country B.

On 13 April 2018, the Luxembourg Government introduced the bill of law n°7278 before the Parliament.

Le 7 juin 2016, la Commission européenne a publié la version non confidentielle de sa décision d'ouvrir une enquête formelle visant à établir si le ruling/rescrit fiscal accordé par l'administration fiscale luxembourgeoise ...

QM is a Luxembourg investment fund management company. In 2013 and 2014, QM made two company cars available to two employees, who operated in Luxembourg and were residents in Germany.

The Luxembourg legal framework relating to AML/CTF has been substantially reshaped during 018 with the implementation into Luxembourg law of Directive ...

On 31 May 2022, ESMA published its report on the Common Supervisory Action ("CSA") on costs and fees of UCITS that was carried out with national competent authorities ("NCAs") (including the CSSF) in 2021.

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

There are no legal requirements relating to residence or nationality of the directors. They may be natural or legal persons and resident or non-resident.

Mandatory Disclosure Rules (MDR) emerged following the OECD's ambitious anti-tax avoidance project on Base Erosion and Profit Shifting (BEPS) launched in 2015.

Advocate-General Kokott has advised the European Court about the VAT aspects of a transfer pricing adjustment for intra-group supplies of goods. She concluded that such transfer pricing adjustments may fall within...

On 28 January 2021, the Luxembourg parliament approved bill of law n°7547 implementing measures concerning the non-tax-deductibility ...

On 24 May 2024, Bill N°8388 (the "Bill"), which deals with some important tax matters, was released.

As of 1 October 2024, following a recent amendment to Protocol No 3 on the Statute of the Court of Justice of the EU, preliminary reference procedures in specific areas are transferred from the Court...

The three new jurisdictions were added to the grey list in February 2022 (i.e. cooperative jurisdictions with commitments to implement tax good governance principles).

In this case, the Italian company Avir seconded one of its directors to its subsidiary company, San Domenico Vetraria. Avir issued invoices with VAT to San Domenico corresponding to the...

The European Commission challenged Luxembourg's decision to exempt securitisation special purpose entities from EU interest deduction limitations, arguing the exemption list is exhaustive. Advocate General Kokott has now recommended dismissing this infringement action, finding that regulated SSPEs are economically comparable to other exempt financial undertakings and should be treated equally under EU law.