1,144 results found

Les difficultés rencontrées sur le plan économique, au Luxembourg comme ailleurs, suscitent un contentieux important eu égard aux entreprises en difficulté.

The recent decision taken by the Luxembourg Tribunal Administratif on 23 September 2022 (decision 44902), where an interest-free loan was requalified as equity financing for tax purposes,...

"VAT is a major source of tax revenue for EU Member States.

The Luxembourg law of 10 August 1915 on commercial companies, as amended (the Corporate Law), has undergone recent revisions to address specific inconsistencies...

The Luxembourg SPF (Société de gestion de patrimoine familial) refers to a special tax regime applicable to companies whose sole purpose is management of private wealth of individuals.

On August 29, 2019, Canada ratified the Multilateral Convention To Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention").

Luxembourg is one of the smallest countries in Europe, yet it is a global giant in the investment fund industry. Luxembourg is the second largest investment fund centre...

On 28 January 2016, the European Commission unveiled its new Anti-Tax Avoidance Package.

The first official guidance on the interest deduction limitation rules provided by Article 168bis of the Luxembourg Income Tax Law was published in the tax circular by the Director of Luxembourg Taxation, dated 8 January 2021.

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

On 13 November 2023, the Luxembourg parliament published proposed amendments by the government to the law (the "Law") transposing the Council Directive (EU)...

Getting in the mood of the season's celebrations, the Luxembourg authorities, as is their custom, have put few tax reforms under the Christmas tree.

In the context of action 13 of the base erosion and profits shifting ("BEPS") action plan, Luxembourg Parliament adopted the Law dated 23 December 2016...

On 11 February 2021, the Luxembourg tax authorities released Circular L.I.R. No. 115/12 ("Circular") on the profit participating incentive scheme introduced by the 2021 Budget Law of 19 December 2020.

The bill contains several sections that complement and extend the existing domestic rules on tax transparency and exchange of information.

On 17 April 2025, the Luxembourg Higher Administrative Court (Cour administrative), delivered its long awaited decision on case n° 50.602C pertaining to the qualification of interest free loans under Luxembourg tax law and the existence of a permanent establishment in a treaty jurisdiction.

On 22 March, the Luxembourg Accounting Board (CNC) published Q&A 25/035, providing further accounting guidance on the impact of the Pillar 2 rules on the standalone and consolidated...

In its decision of 22 July 2026 (case 53194C), the Luxembourg Administrative Court, the Luxembourg court of appeal in tax matters, rendered an important transfer pricing judgment concerning the application of the arm's-length principle to the restructuring of intra-group debt and the deductibility of interest expenses.