The preferred fund vehicle for US fund managers (𝐔𝐒𝐅𝐌𝐬) raising capital in the EU is usually a Luxembourg special limited partnership (𝐒𝐂𝐒𝐩) qualifying as an alternative investment fund.

The most important corporate tax measures concern the reduction of the maximum corporate income tax("CIT") rate and the introduction of the option provided by the anti-tax avoidance directive ("ATAD")

In a notable decision by the Luxembourg Administrative Court on 9 August 2023 (n. 47.826C), key clarifications on shareholding value assessments were made.

On 15 December 2022, the Luxembourg Parliament passed the budget law for the year 2023 ("Budget Law"). A request to dispense with the second vote has been filed with the State Council.

On 9 June 2023, the Luxembourg tax authorities (the "LTA") published a long-awaited circular (L.I.R. n°168quater/1)...

Tax changes in the US are felt in many places around the world, and the recent tax update across the pond, passed in late 2017, is no exception.

C'est acté ! À compter du 1er janvier 2023, les résidents français employés par une entreprise située au Luxembourg (et vice-versa) pourront bénéficier de 34 jours de télétravail par an.

As per the new amendment brought by draft bill n°8388, the tax treatment of share class redemption/buyback gets a clear legal basis, in an effort to consolidate and codify a long-standing market practice.

On 4 June 2024, the Luxembourg Tax Authorities released administrative circular L.I.R. n° 159/2, offering important guidance on the issuance of residence certificates to Luxembourg family wealth management companies ...

A draft bill to amend the law of 11 May 2007 on the Luxembourg « SPF» has been introduced on 15 July in order to comply with the principles of both the Treaty on the Functioning of the European Union and the Agreement on the European Economic Area (EEA).

Following the European Court of Justice (ECJ) ruling of 2 April 2020 in case C-458-181, the Luxembourg direct tax authorities issued a circular letter (Circular...

On 11 June 2024, during his speech on the State of Nation, the Luxembourg Prime Minister Luc Frieden has announced a series of measures which include the following tax measures aiming to increase...

The Luxembourg government has announced a decrease of the income tax rate for companies whilst it also proposes inter alia an increase of the minimum net wealth tax and other tax measures for individuals.

On 15 July, the European Commission adopted a new Tax Package for fair and simple taxation.

Since the very beginning of the COVID-19 crisis, the Luxembourg Government has showed its willingness to guarantee the continuity of the Luxembourg economy by introducing several measures aimed to...

On 19 December 2019, the Luxembourg Parliament voted both the 2020 Budget law, which terminates all pre-2015 tax rulings

Yesterday, a draft law was presented to Parliament in order to remove the exemption applicable to securitisation entities within the meaning of EU Regulation 2017/2402 of 12 December 2017...

On 30 September 2025, the European Commission published two initiatives to advance the Savings and Investments Union.

On 6 January 2026, the Luxembourg government moved forward with its long-awaited reform of personal income taxation via bill of law 8676...

In this episode, Johanna Tschurtschenthaler (counsel, Tax) and Chiara Wolf (associate, Tax) return to one of Luxembourg's most puzzling tax topics: the reverse hybrid mismatch rule under ATAD 2.