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On 26 April 2019, the Luxembourg Parliament adopted Budget Law (Bill 7450) for the financial year 2019 (the "Law").

In our November 2019 ATOZ blog (Upcoming FATCA - CRS Issues: What the Alternative Fund Industry Needs to Know), we noted that the Luxembourg tax authorities more frequently...

On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty ("New Treaty") replacing the current treaty dated 1 April 1958 ("Old Treaty").

On 3 December 2018, the coalition partners finalised their governing plan for the next 5 years in a coalition agreement ("Coalition Agreement") which was signed the same day.

On 17 December 2025, the Luxembourg Parliament enacted the law on the exchange of information with respect to "top-up tax information return" (the "DAC9 Law"), which transposes...

There is no doubt that the recent implementation of the new tariffs in the first half of the year on global imports to and exports from the United States has significantly...

Increased substance requirements, remaining compliant under BEPS-related law changes and the CRS; find out what organisations operating in Luxembourg need to know.

Christophe Darche, notre associé en charge du département Corporate Finance, vous donne les ingrédients pour une vente réussie de votre entreprise et répond aux questions les...

On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance.

In its decision regarding Amazon, the General Court concludes that "none of the findings set out by the Commission in the contested decision are sufficient to demonstrate the existence...

On December 20, 2024, the Luxembourg parliament adopted without material changes the tax relief package bill that we covered in a previous publication.

On 28 September 2021, more than five years after it was first tabled, the so-called "public Country-by-Country Reporting (CbCR) directive" was finally adopted by the EU Council under qualified majority voting.

On 19 September 2018, the EU Commission announced its decision in the McDonald's State Aid investigations. According to a press release the Commission has found that the non-taxation...

On 26 February 2024, the new list of non-cooperative jurisdictions for tax purposes (the "Blacklist") was published in the Official Journal of the European Union.

An insight on the amendments to Luxembourg tax legislation following Bill n°6497, which was approved by the Luxembourg Parliament on 13 December 2012 and published in the official gazette on 28 December 2012.

As spring is upon us, the time has come to present our latest edition of our Insights, highlighting recent developments from the Grand Duchy, at European level, and in the Middle East over the past few months.

On 26 February 2019, the Court of Justice of the European Union ("CJEU") issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive ("PSD") and the Interest & Royalties Directive ("IRD", together the "Directives").