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On 18 May 2021, the EU Commission published a Communication on Business Taxation for the 21st century ("the Communication"). The Communication sets out both a long-term and a short-term vision...

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).

Advocate General Kokott has delivered her Opinion in Commission v Luxembourg (Case C-138/24), recommending that the Court of Justice of the European Union (CJEU)...

The two most influential people in international tax matters are the head of Tax Affairs at the OECD, Pascal Saint-Amans, and the EU Tax Commissioner, Pierre Moscovici.

These obligations typically take the form of obligatory due diligence, withholding, and/or reporting.

On 25 March 2024, the Luxembourg Tax Administration ("LTA") published an FAQ aiming to clarify the application of the law of 22 December 2023...

The Luxembourg government adopted on February 15 a Grand-Ducal Regulation regarding the registration, fees and other charges relating to the forthcoming Register of Beneficial Owners, as well as on to the register's information.

Luxembourg has introduced a draft law establishing a new tax regime for stock option plans granted by qualifying innovative companies. The proposed framework defers taxation until employees sell their shares, with gains taxed at a reduced rate, while eliminating valuation complexities and tax liabilities before liquidity events. The regime targets young innovative companies meeting specific criteria, with implementation planned for tax year 2027.

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.

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.

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

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

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...

The European Commission's Omnibus proposal seeks to fundamentally reshape the EU's direct taxation framework by removing shareholding thresholds for dividend exemptions, eliminating prior authorization procedures, and harmonizing interest limitation rules across member states. This comprehensive reform promises to streamline cross-border investment structures while raising critical questions about the treatment of alternative investment funds and pension institutions under the new regime.

Whilst some countries have had comprehensive rules on controlled foreign corporations for years, Luxembourg only introduced such rules recently, further to the implementation of a European directive.