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Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced

The publication offers a practical overview of the business tax regimes in key jurisdictions worldwide, with a focus on the implications for international organisations seeking to expand into new markets.

On 15 December 2022, the Luxembourg Parliament passed the budget law for the year 2023 ("Budget Law"). A request to dispense with the second vote has been filed with the State Council.

Since the 2008 recession, we have witnessed the infiltration of seemingly benign economic creatures with a dark side…

On 14 July 2016, the draft bill n°6929 creating a new Luxembourg fund structure called the Reserved Alternative Investment Fund (RAIF).

On May 8, 2012, the Prime Minister Jean-Claude Juncker presented to the Chamber of Representatives the annual "State of the Nation" speech regarding the economic, social and financial country’s situation.

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.

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.

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 draft laws implementing AMLD 4 set out strict rules to allow for protection against improper access to the information on BOs.

On 4 February 2022, the OECD Secretariat released an update on "Pillar One", the OECD/G20 Inclusive Framework's effort to reallocate some taxing rights to market jurisdictions