152 results found

On 28 March 2023, a new draft law (the "Draft Law") was presented to the Parliament which amends the Luxembourg General Tax Law ("GTL") as well as some other laws...

French real estate funds have been quite active in our home markets recently. In this contribution, we comment the investment structures we have seen the most...

On 10 December 2024, the Council of the EU formally adopted the Faster and Safer Tax Relief of Excess Withholding Taxes (FASTER) directive.

Ongoing direct tax initiatives of the European Commission have not really evolved over the past 4 months and why we see more and more EU national Parliaments taking a very critical stand on the reforms...

On 19 June 2023, the European Commission published the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (hereafter "FASTER" or "the Proposal").

The Luxembourg Parliament has adopted several important tax bills of law, making significant changes to the country's tax regime for both entities and individuals, and modernising tax administrative procedures.

On 29 November 2017, the Luxembourg tax authorities released the highly anticipated circular on stock option/warrant plans

On 30 March 2020, a draft law amending the Luxembourg corporate income tax law so as to deny, in Luxembourg, the deduction of interest and royalty expenses directed to entities in...

The IRS has posted revised Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) to its website.

Following the smooth passage of a new Budget bill, Luxembourg has cut the rate of corporate income tax with immediate effect to attract more international investors.

On 22 December 2021, the European Commission published a Directive proposal setting out rules aimed at tackling the abusive use of so-called shell companies (the "Proposal")...

On 27 January 2023, the Administrative Tribunal (the "Tribunal") ruled on the Luxembourg tax treatment of the redemption of a class of shares by a Luxembourg Company.

Comme on pouvait s'y attendre, les difficultés rencontrées sur le plan économique, au Luxembourg comme ailleurs, suscitent un contentieux important eu égard aux entreprises en difficulté.

Les difficultés rencontrées sur le plan économique, au Luxembourg comme ailleurs, suscitent un contentieux important eu égard aux entreprises en difficulté.

The recent decision taken by the Luxembourg Tribunal Administratif on 23 September 2022 (decision 44902), where an interest-free loan was requalified as equity financing for tax purposes,...

Although the SCS, SCSp and SCA are all "partnerships", the SCS and the SCSp are comparable to Anglo-Saxon types of partnerships...

On 28 January 2021, the Luxembourg Parliament approved the new law, which disallows the tax deductibility of interest and royalties payable to related corporate entities located in the EU's list of non-cooperative jurisdictions for tax purposes.

The Luxembourg SPF (Société de gestion de patrimoine familial) refers to a special tax regime applicable to companies whose sole purpose is management of private wealth of individuals.