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The EU tax alert will inform you of recent developments in EU tax law.

The Luxembourg Business Registers ("LBR") reported new measures implemented in the current exceptional national context.

This brochure gives an overview of the key features of a specialised investment fund (SIF)

In recent months, insurers have been grappling with a number of tax developments that will deeply affect their business outlook.

Draft law 6470 filed with the Luxembourg parliament on August 24th 2012 implements some of the provisions of Council Directive 2008/8/EU with respect to the place of supply of services.

This tax circular publishes the official year-end and average forex conversion rates for Luxembourg tax purposes in 2017 for the use of a non-EUR functional currency for tax purposes.

On 19 January 2019, the Luxembourg VAT authorities published Circular 790 ("Circular") to clarify Article 28 paragraph 3 of the Law of 12 February 1979 ...

The Regulation entered into force on 22 October 2018 with most of the provisions being applied as of 1 January 2020.

VAT continues to evolve and to bring complexities for taxpayers. Recent Luxembourg and EU case law, plus several proposals at EU Commission level show that VAT is far from simplification.

The Luxembourg Government has decided that the organization of the VAT offices will be amended as from January 1, 2011.

The European Commission decided on February 21st 2013 to refer France and Luxembourg to the European Court of Justice for applying reduced VAT rates to ebooks.

2021 and Brexit bring VAT opportunities for Luxembourg companies performing financing or insurance activities with United Kingdom ("UK") counterparts.

On 8 November, the EU Council reached a general approach on a set of rules to facilitate detection of tax fraud in cross-border e-commerce transactions

C&D Foods carried out 2 activities, respectively the holding of shares in its subsidiary, Arovit Holding A/S, and the provision of taxable management services to its sub-subsidiary, Arovit Petfood.

Last Friday, on 22 November 2024, the Luxembourg district court (Tribunal d'arrondissement – the "District Court") has ruled on the Luxembourg VAT treatment of the remuneration (tantième) received by a director.

In the course of 2019 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments.

In an effort to reduce the impact of inflation on households and businesses, the Luxembourg government met with trade unions on 28 September to agree a new package of measures.