1,144 results found

The Global Anti-Base Erosion ("GloBE") rules, also called "Pillar Two", agreed upon on 8 October 2021 by the OECD/ G20 Inclusive Framework ("IF") on BEPS in the Statement to Address...

On 26th January 2026, the Administration de l'Enregistrement, des Domaines et de la TVA – Registration Duty, Estate and VAT Authority ("AED"), being the supervisory authority in Luxembourg responsible for ensuring AML/CFT compliance by, inter alia, unregulated funds.

Partner William Jean-Baptiste, senior associate Eleonore Galleron and associate Arthur Mendegris from our Luxembourg Tax team provide a critical analysis of the reasoning behind a recent decision...

Another perspective to the steady expansion of Luxembourg tax treaties must be added. Luxembourg endorsed on 13 March 2009 the international standard of exchange of information upon request embodied in article 26-5 of the OECD model tax convention.

More than ever, it's on everyone's mind, especially in the context of the OECD's Base Erosion and Profit Shifting (BEPS) action and the Multilateral Instrument (MLI).

The Law of 6 August 2018 implements the Value Added Tax ("VAT") group regime in Luxembourg (the "VAT Group").

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...

The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive ("ATAD"), the aim of ATAD being to implement the BEPS (Base Erosion and Profit Shifting) ...

Glenn Meyer Marc Mouton Emmanuelle Mousel Pierre-Michaël de Waersegger Stéphanie Lhomme...

Luxembourg taxpayers owning Intellectual Property Rights (IP rights) may benefit from a special tax regime introduced in 2008.

On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed. These changes bring investment funds that are structured...

Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings

The Luxembourg Court of Cassation (hereafter the "Court") ruled that the VAT deduction right of a holding company does not have to be limited by the 1:1 ratio when it can be demonstrated

On 9 March 2022, the Luxembourg Parliament published a draft law, which proposes to revoke an exemption available for EU regulated Luxembourg securitisation vehicles ("SVs")...

New Dutch tax classification rules for Dutch and foreign entities will enter into force per January 1, 2025.

Data is generated, stored, and made available today like it has never been before. Gradually, data has become big data, typically characterised as being high volume, high velocity, and high variety.

In a nutshell, DAC6 introduces a new set of transparency measures by requiring intermediaries or, in the absence of an intermediary

The Luxembourg Inland Revenue changed the special tax regime for highly qualified international employees by way of amending the circular 95/2.