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  • Article

    Remaining Simple And BEPS-Compliant: The "Land-Rich Company" Clause

    Many of Luxembourg's double tax treaties indicate that the right to tax capital gains arising from a disposal of shares in a company—specifically a company that, at the time of the sale ...
    LuxembourgTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    Change To The Tax Treatment Of US Branch Structures Under US-Luxembourg Tax Treaty

    On 22 June 2016, a draft law was submitted to the Luxembourg Parliament anticipating an upcoming amendment to the US-Luxembourg double tax treaty (DTT).
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
Article

Proposal For The Directive "HOT"

On 12 September 2023, the European Commission published a proposal for a new directive "Head Offices Tax System" ("HOT Proposal") aiming at creating a simplified tax system for small to medium-sized enterprises ("SMEs")...
European UnionTax
ELVINGER HOSS PRUSSEN, société anonyme
ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Tax Treaty News – April 20, 2018

    On 20 March 2018, a new double tax treaty together with an associated protocol ("New DTT") were signed by the French and Luxembourg governments.
    GlobalTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    The New UK/Luxembourg Double Tax Treaty Ratified By The Luxembourg Parliament

    Today, the Luxembourg Parliament voted the law ratifying the new double tax treaty ("DTT") between the UK and Luxembourg. As the UK has already ratified this new DTT...
    GlobalTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Raising Of The Social Security Threshold For Cross-Border Employees

    bilateral tax treaties signed between the Grand Duchy of Luxembourg and neighboring countries define thresholds for days worked from the countries of residence of non-resident employees.
    LuxembourgEmployment and HR
    Luther Luxembourg S.A.
    Luther Luxembourg S.A.
  • Article

    Soparfi : The Luxembourg Holding And Finance Company - Update December 2017

    A Soparfi is a fully taxable ordinary commercial company, whose corporate purpose is limited to the holding of participations and related activities. A Soparfi has full treaty access...
    LuxembourgCorporate/Commercial Law
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    The Luxembourg Double Tax Treaties Network

    Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of cross border trade and investments.
    LuxembourgTax
    Wildgen
    Wildgen
  • Article

    Soparfi : The Luxembourg Holding And Finance Company - Update January 2024

    Fully developed infrastructure of financial services and support functions...
    European UnionTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Covid-19: Certain Belgian Cross-border Workers Are Excluded From The Amicable Agreement Reached In Response To The Covid-19 Health Measures

    In order to take into account the impact of homeworking due to the Covid-19 pandemic, Luxembourg signed an amicable tax agreement with Belgium on 19 May 2020 regarding the taxation of Luxembourg cross-border workers.
    LuxembourgCoronavirus (COVID-19)
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    News On Luxembourg Funds

    Luxembourg has recently introduced significant updates regarding residence certificates for investment funds.
    LuxembourgFinance and Banking
    Arnone & Sicomo
    Arnone & Sicomo
  • Article

    Certificates Of Residence For Funds

    A certificate issued by the LTA only reflects the position of the LTA with regards to the residence and qualification of a UCI under a specific double tax treaty.
    LuxembourgTax
    BSP
    BSP
  • Article

    Changes In The French-Luxembourg Tax Treaty

    Does the change in the French-Luxembourg Tax Treaty bring an end to tax efficient real estate structuring in France?
    LuxembourgTax
    Vistra
    Vistra
  • Article

    Newsflash | Report Of The Committee On Economic And Monetary Affairs On The European Commission's Proposed ATAD 3 Directive

    On 12 May 2022, the Committee on Economic and Monetary Affairs within the European Parliament (hereafter the "Committee") issued a draft report (the "Draft Report")...
    European UnionTax
    BSP
    BSP
  • Article

    Tax Treaties News

    On 23 February 2021, the French tax authorities published guidelines on the France – Luxembourg Income and Capital Tax Treaty signed in 2018.
    European UnionTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Big Step Towards Agreement On Pillar One And Pillar Two

    On 1 July 2021, 130 countries committed to reaching detailed technical agreements on Pillar One (new taxing rights for market/user jurisdictions)...
    GlobalTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    DTT Corner

    The new double tax treaty between Luxembourg and the United Kingdom ("Treaty") was approved by the Law of 18 September 2023 so that the first provisions will enter into force on 1 January 2024.
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Luxembourg And France Launch The Ratification Procedure Of Their New Tax Treaty – Will The New Treaty Become Applicable As From 2019?

    Luxembourg and France have started the ratification process of the new double tax treaty ("DTT") they signed on 20 March 2018.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Pillar Two: OECD Releases Multilateral Convention To Implement Subject To Tax Rule (STTR)

    After releasing a model treaty provision in July, the OECD has published a multilateral convention to facilitate the implementation of the Pillar Two Subject...
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Signature Of The Multilateral Instrument – Reservations Made By Luxembourg

    On 7 June 2017, the official ceremony for the signing of the multilateral instrument.
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Showing 81–100 of 180 results

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