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The new Luxembourg coalition government is demonstrating increasing commitment to improving Luxembourg's tax regimes, introducing a series of draft laws including those applicable...

This Back to Basics note follows our key concepts briefings, which intend to provide high-level insights regarding funds fundamentals, funds vehicles and operational considerations, available here.

On 12 September, the EU Commission adopted a key package of initiatives containing notably a Directive Proposal on Business in Europe: Framework for Income Taxation...

After more than 20 years of negotiations, Belgium and France have recently signed a new double tax treaty (new treaty)...

As the former IP regime, the new regime applies to all Luxembourg taxpayers.

On 8 January 2020, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the "Circular") in order to provide guidance on the interpretation of the interest deduction limitation rules ("IDLR")...

The New Treaty contains significant amendments, not all of which are in line with the 2017 OECD Model Tax Convention.

On 12 June 2024, the Luxembourg government presented a bill of law to incorporate clarifications and technical provisions resulting from the OECD's Pillar 2...

On 6 July 2023, Luxembourg and Germany signed an amending protocol ("the Protocol") to the Germany - Luxembourg double tax treaty...

2023 was another year rich in tax controversy, with more than 160 judgments issued in direct tax litigation cases. Whilst this is less than in 2022, several high-profile cases attracted...

One observation is manifest: the number of tax disputes continues to increase in Luxembourg.

Luxembourg's 2027 State Budget introduces significant tax reforms designed to enhance the country's competitive position. The proposed changes include reduced corporate income tax rates, enhanced investment credits for digital and ecological projects, and the elimination of time limits on tax loss carryforwards. These measures, pending legislative approval, would fundamentally alter the tax landscape for businesses and investors operating in Luxembourg.

Le nouveau régime luxembourgeois de propriété intellectuelle a été introduit par un projet de loi récemment publié.

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...

On 14 October 2020, Luxembourg's Ministry of Finance, Pierre Gramegna, tabled before the Parliament the draft budget law for the year 2021 (the "Draft Budget Law").

SC Lowy P.I. (LUX) S.A.R.L. is a company incorporated in Luxembourg on March 6, 2015, as a Limited Liability Company (LLC). It is registered as a Category II Foreign Portfolio Investor with SEBI...

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