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On 11 October 2017, Finance Minister Gramegna presented the 2018 budget to the Parliament.

The Tax Court of Canada has decided in Alta Energy Luxembourg S.A.R.L. v. Her Majesty the Queen that a Luxembourg resident corporation may avail itself of the benefits of the Canada-Luxembourg Income Tax Convention...

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.

Le 1er janvier 2022 est entré en vigueur le décret wallon portant diverses dispositions pour un impôt plus juste et ce, malgré quelques tensions politiques.

On 19 December, the Luxembourg Parliament passed the 2025 budget law (bill n°8444) at first reading. From a tax perspective, the 2025 budget law mainly introduces new temporary tax measures, applicable until 30 June 2025...

On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxembourg ...

The draft law covers corporate, indirect and individual taxation measures that aim to render Luxembourg's tax legislation more sustainable, fair and competitive.

On 7 November 2012, the government deposited a bill of law with the Luxembourg Parliament introducing the tax-related measures formerly announced.

On 23 September 2022, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision")...

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

Further to the Luxembourg government's decision to introduce several tax measures in favour of legal and natural persons, as announced on 17 March 2020,...

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...

Therefore, in order to be taken into account, they must fulfil a main benefit test.

La réforme des chèques repas au Luxembourg va avoir des répercussions importantes pour les entreprises.

In its ruling of 11 March, the European Court of Justice (ECJ) decided that services rendered by the Danish head office of the Danske Bank to its Swedish branch attract VAT.

In this article we'll look at how this exchange of information is being implemented in Luxembourg within both the OECD and EU frameworks.

On 8 December 2022, the European Commission presented the legislative package ViDa , 1 aiming to (i) modernise businesses' VAT reporting obligations, (ii) address the challenges...