During yesterday's ECOFIN meeting, the EU Council adopted the Council Directive, called "DAC8", amending Directive 2011/16/EU on administrative cooperation in the field of taxation.

In the course of 2019 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments.

The Constitutional Court is now tasked with ruling on the validity of the legal provisions that apply to companies whose total balance sheet falls between EUR 350,001 and EUR 2,000,000.

Luxembourg, like all EU Member States, had until 22 June 2023 to transpose the so-called public country-bycountry reporting ("CbCR") Directive into national law.

In an effort to reduce the impact of inflation on households and businesses, the Luxembourg government met with trade unions on 28 September to agree a new package of measures.

A redemption of a class of shares followed by a its immediate cancellation should be analyzed as a partial liquidation meaning as a disposal by the shareholder of its participation not subject to WHT.

The law approving the new double tax treaty and its additional protocol ("New DTT") signed on 20 March 2018 by the governments

In substance, the Law remains unchanged since its submission to Parliament.

There are 'critical' moments when VAT implications need to be managed.

On 31 January 2025, the Luxembourg tax authorities issued Circular L.I.R. n° 115/21, which replaces the previous circular on meal vouchers dated 3 December 1993.

Ever since the abolition of the Luxembourg IP regime, businesses and international investors have been eagerly awaiting news about what the future would hold for Research and Development (R&D) activities.

Luxembourg signed a protocol to the income tax treaty with France on September 5th 2014. The French Protocol introduces a so called "real estate rich company" clause.

The international anti-abuse tax initiative, initially aimed at counteracting aggressive tax strategies used by multinationals, has hit the fund industry hard.

Companies may offer tickets and VIP packages to clients at the occasion of the Tour of Flanders (and/or other sporting events). Offering tickets and VIP...

On 4 May 2022, the Luxembourg tax authorities published a Frequently Asked Questions ("FAQ") on the mandatory disclosure rules introduced in Luxembourg law on 25 March 2020.

As this tumultuous year is nearing its end, it is time for our annual year-end tax bulletin. But like so many things that have happened in 2020, this version is different than what you are used to.

Explore recent developments in Luxembourg tax law, including administrative court rulings on interest-free loans, corporate tax losses, and share premium repayments. ATOZ provides expert analysis on transfer pricing disputes, the new impatriates regime, and Pillar Two GIR filing exemptions that impact multinational corporations and investment structures.

We invite you to watch this 30-minutes webinar recording, featuring the third part of Transfer Pricing Webinar Series - "How to tackle the TP challenges relating to intragroup financing activities?"...

Members of our New York based team contributed to Taxnet Pro – Thomson Reuters Canada Corporate Finance Journal, focusing on the impact of reverse hybrid rules on the investment fund industry.

We are pleased to present the 2023 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.