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Despite its strong economic credentials, doing business in Luxembourg can be a difficult task without prior knowledge of the corporate landscape.

Discover or re-discover the recordings of our annual tax event which took place as a series of webinars...

Luxembourg has more than 190,000 cross-border commuters, most of whom live in Belgium, France, or Germany.

A year ago, the Luxembourg fund industry welcomed the Reserved Alternative Investment Fund (RAIF).

On 25 May 2018, the ECOFIN Council adopted the 6th Directive on Administrative Cooperation, commonly called DAC6, which requires so-called tax intermediaries to report certain ...

On 12 September 2023, the European Commission introduced the Transfer Pricing Directive proposal ("TP Proposal").

On 19 May 2021, the European Commission released a Communication, "Business taxation for the 21st Century", which sets out both a short-term and a long-term vision, ostensibly to support Europe's

On 23 November 2023, the new government has been granted the parliament's confidence following the presentation of the coalition programme.

Today, the updated list of non‑cooperative jurisdictions for tax purposes, also referred as the EU Blacklist, has been published in the Official Journal of the European Union.

The Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of cross border trade and investments.

In this Tax Update, we list the most important tax proposals from the 2026 Tax Plan. From the pseudo-final levy on business lease cars to the abolition of the reduced additional tax liability for electric cars...

On 12 September, the EU Commission adopted a key package of initiatives containing notably a Directive Proposal on Business in Europe: Framework for Income Taxation...

On 8 January 2021, the Luxembourg tax authorities issued a new Circular n°168bis/1 in order to provide guidance on the interpretation of the interest deduction limitation rules laid down in Article 168bis of the ...

On 10 November 2023, the Luxembourg Constitutional Court ruled that certain provisions of the Luxembourg minimum net wealth tax were contrary to constitutional principle of equality.

Luxembourg has introduced a draft law establishing a new tax framework for employee stock option plans, creating a favorable regime for qualifying young innovative companies while codifying the general tax treatment for all other stock option arrangements. The proposal aims to defer taxation until share disposal for eligible companies, potentially reducing the effective tax burden to approximately 11.45% while addressing practical liquidity constraints for employees.

On 24 December 2024, the Luxembourg tax authorities ("LTA") issued Circular L.G.- A n°61 ("Circular") which updated the guidelines on the issuance of tax residency certificates for undertakings for collective investments...

Today, by a majority vote of the deputies, the new government has been granted the parliament's confidence following the New Prime Minister Luc Frieden's statement yesterday on the new government's coalition programme.

The initial Pillar Two law of 22 December 2023 did not explicitly incorporate certain elements of the agreed OECD administrative guidance adopted respectively in February and July 2023...