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On 24 July 2025, the Luxembourg government released the draft law No. 8591 ("the Draft Law") transposing the Directive (EU) 2025/872 ("DAC9")...

Effective as of fiscal year 2022, a Luxembourg tax transparent entity may, under certain conditions, become subject to Luxembourg corporate income tax if its net income is not taxed as result...

On 8 August 2019, the Luxembourg Government tabled a new Bill of Law N° 7465 (the "Bill") before the Luxembourg Parliament implementing the so-called "DAC6" into Luxembourg domestic law.

On 20 March, 2018, France and Luxembourg signed a new Double Tax Treaty, which was released yesterday.

The Law of 16 May 2023 ("Law") has strengthened the administrative cooperation in the field of taxation (i) introducing new reporting obligations on digital platform operators, (ii) clarifying...

The aim of the Circular is to provide investment vehicles with guidance in respect of the Luxembourg Real Estate Levy.

On 28 January 2021, the Luxembourg Parliament approved the new law, which disallows the tax deductibility of interest and royalties payable to related corporate entities located in the EU's list of non-cooperative jurisdictions for tax purposes.

On 17 November 2025, the Luxembourg Parliament published amendments to the new draft carried interest law in response to guidance by Luxembourg's Council of State...

The present article focuses specifically on the VAT impacts of the resell model, and also discusses what VAT incentives can be used to encourage circular business models.

In the course of 2025, there have been several important developments in the field of EU tax law.

On 8 August 2019, Bill No. 7466 (the "Bill") implementing the Anti-Tax Avoidance Directive (EU) 2017/952 on hybrid mismatches ("ATAD2")

Today the Luxembourg Parliament approved the bill n° 6497 modifying the Luxembourg Income Tax Act ("LIR") in certain areas, some of which will impact the private equity industry.

Newsletter May 2019

During the ECOFIN meeting held on 8 October 2024, the EU Council approved the updated EU list of non-cooperative jurisdictions for tax purposes ("Blacklist"). The Blacklist is updated twice a year...

Structures involving double non-taxation are being restricted. The EU will extend restrictions applying in case of mismatch situations from pure EU-to-EU hybrids to EU-to-non-EU hybrids.

Luxembourg's partnership limited by shares (SCA) offers private fund managers a compelling corporate alternative to the special limited partnership structure, particularly for EU family offices and high-net-worth individuals. When combined with the RAIF regime, this vehicle achieves tax neutrality while maintaining the corporate governance framework that certain investors prefer. The SCA-RAIF structure addresses key legal and tax considerations while providing flexibility for secondary strategies, fund-of-f

In 2014, a tax circular became effective in Luxembourg, aiming to attract skilled employees to the country.

Proposal for a Council Directive published on 19 June 2023 on Faster and Safer Relief of Excess Withholding Taxes ("FASTER Proposal") seeks to make withholding tax ("WHT")...