On 28 March 2023, the Luxembourg government introduced Bill of Law 8186 proposing certain amendments to the General Tax Law

Luxembourg has published the Grand-Ducal Regulation dated 22 January 2021 in the Official Gazette amending the list of reportable jurisdictions...

Special Limited Partnership | SLP

Transfer Pricing In A Post BEPS World, With Alain Goebel At AFLF 2017 (Video)

On 27 July 2021, the tax authorities published updated guidelines on Article 22bis of the Luxembourg income tax law which sets out share exchange scenarios that may benefit from a tax deferral...

On 11 May 2022, the European Commission published the proposal for the so-called "DEBRA".

On 22 December 2021, the European Commission released a proposal for a Directive on the implementation of a minimum level of effective corporate taxation ensuring that large multinational groups...

As the OECD pushes for more transparency across borders, the Common Reporting Standard, or CRS, with its automatic exchange of information will soon become the norm for many countries around the world.

On 22 December 2021, the European Commission published a proposal for a Directive setting out rules aimed at tackling the abusive use of so-called "shell" companies.

When taxpayers decide to file their request through regular mail, they must therefore organize themselves in such a way that the document containing the request is effectively delivered to the Tribunal's clerk before the relevant deadline.

The administrative Circular LIR n°14/4 of 9 January 2015 recalls that SCS (Société en commandite simple) and SCSp (Société en commandite spéciale) are transparent for corporate income tax purposes.

Mit 1. Januar 2014 sind die Bestimmungen des neuen Doppelbesteuerungsabkommens zwischen Deutschland und Luxemburg (das „DBA") in Kraft getreten. Für Ruhegehälter, Renten oder ähnliche Vergütungen ist der neue Artikel 17 des DBA einschlägig, worin grundsätzlich nur der Wohnsitzstaat des Empfängers die Einkünfte besteuern darf.

Do you own a family business? Are you an entrepreneur? Or maybe a high net worth individual?

In the case at hand, a Luxembourg fund governed by the "Specialized Investment Fund" regime held directly properties in Germany, received rental income therefrom and became liable to corporate tax in Germany according to German law ...

A focus on the new German tax rules applying to Luxembourg investment funds in relation to their German investors and German investments and illustrate the impacts under the German Investment Tax Reform 2018.

Therefore, within 30 calendar days from January 01, 2017, a Luxembourg E-commerce company, providing electronic services to individuals in Russia, must register with the tax accounting.

It is often reported that the only disadvantages of the Soparfi Luxembourg holding is the obligation to pay a Wealth Tax and a minimum taxation every year.

Luxemburg Holdings: v The Minimum Taxation And The Taxation On The Net Wealth

The bill of law n°7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 July 2018 by the Chamber of Deputies.

Join CMS experts as they explore the structuring, implementation and redemption of alphabet shares and tracking shares in Luxembourg, examining key features, legal considerations, redemption processes and recent tax developments relating to these widely used equity instruments.