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".

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.

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.

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.

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.

The remuneration is not borne by a permanent establishment which the employer has in the State of employment.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

A company is not permitted to carry forward losses accrued during the years covered by a prior advance tax clearance.

The Luxembourg Government has recently submitted to Parliament bill of law n°6556, which aims to amend some of the Luxembourg provisions regarding enterprise migration considered as not to be compliant with EU law.

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.

Luxembourg, like all EU Member States, had until 22 June 2023 to transpose the so-called public country-bycountry reporting ("CbCR") Directive into national law.

Luxembourg signed a protocol to the income tax treaty with France on September 5th 2014 ("French Protocol").

The Luxembourg Council of State has issued its opinion dated 29 April 2014 on the bill of law to introduce in Luxembourg the private foundation.

The Bill 8158 transposing EU Directive 2021/2101 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings...

The draft law 8158 transposing EU Directive 2021/2101 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches ("EU public country-by-country ("CbC")...

Our comparison table of Luxembourg investment vehicles has been updated. It takes into account the changes to the securitisation law adopted by the law of 25 February 2022.

The Luxembourg government has submitted its 2026 budget bill to Parliament, reaffirming its commitment to fiscal stability and international competitiveness.

Voted into Luxembourg law on 18 December 2018, the Anti-Tax Avoidance Directive I (ATAD I) now applies, with its provisions applicable as from fiscal years starting on or after 1 January 2019,