1,144 results found

A reduced rate of personal income taxation of 11.45% on contractual carried interest, ie, carried interest not materialised by any participation in a fund.

Article 80 of the EU VAT directive provides that member states have the discretion to take measures to combat VAT fraud or evasion.

Draft law 6501 has been voted by the Luxembourg Parliament. This Law of 14 June 2013 implements new tax treaties with:

Ushering in a truly circular economy, i.e. one that runs on products, components, and materials that are reused instead of discarded, requires more than the will to change one's behaviour.

On 7 June 2017, at the official signing ceremony, Luxembourg signed the Multilateral Instrument aiming to implement the tax treaty-related measures deriving from the OECD Base Erosion and Profit Shifting Project.

The 2021 budget law dated 19 December 2020 introduced a new provision dealing with the tax consolidation regime with effect as from tax year 2020.

An overview of the major recent legal and regulatory developments that have taken place under Luxembourg and EU law.

Over the coming six months, Linklaters will be closely monitoring and analysing political and legislative developments during Luxembourg's presidency of the EU Council.

The ratification procedures of the new France-Luxembourg tax treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("MLI") ...

On 4 May 2021, the Luxembourg tax authorities informed Luxembourg taxpayers about the release of the corporate tax forms and related appendices in respect of tax year 2020.

At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020.

On 5 March 2019, the 2019 budget draft law was presented to Parliament.

A transfer price designates the price at which goods, services, intellectual property, or financing is transferred between related parties.

On 6 January 2026, the Luxembourg government released draft law No. 8676 (the "Draft Law") introducing a single tax class for income taxation...

On 4 August 2023, Luxembourg published a bill of law (the Luxembourg Bill) to transpose the EU directive implementing the minimum taxation (Pillar Two) (the Directive) into domestic law as per 31 December 2023...

Bill of law n°7020 amends and confirms the new tax measures previously announced...

Soparfi: all you have to know about the financial holding company in Luxembourg.