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  • Video

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

    Transfer Pricing In A Post BEPS World, With Alain Goebel At AFLF 2017 (Video)
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    ATAD 3

    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.
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Steuerliche Behandlung Von Rentenbezügen

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.
LuxembourgTax
BSP
BSP
  • Article

    Winds Of Change For Insurers: New Challenges In 2017

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

    Real Estate Fund Structuring: Market Trend Update (Video)

    Investors and asset managers have been forced to adapt to these changes.
    LuxembourgReal Estate and Construction
    Arendt & Medernach
    Arendt & Medernach
  • Article

    France Ratifies The New DTT With Luxembourg

    France has ratified the new tax treaty signed with Luxembourg ("DTT") last year by the Law n°2019-130 dated 25 February 2019.
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Luxembourg-France Tax Treaty Update

    On 2 July 2019, the Luxembourg Parliament (Chambre des Députés) has voted to approve the Bill of Law No. 7390 ratifying the new double tax treaty between France and Luxembourg and its protocol.
    LuxembourgTax
    DLA Piper UK LLP
    DLA Piper UK LLP
  • Article

    Luxembourg Ratifies The MLI

    On 14 February 2019, the Luxembourg Parliament adopted Bill of law 7333 approving the text of the Multilateral Instrument ("MLI") signed in June 2017.
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Taxation Of Belgian Commuters

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

    The New UK-Luxembourg Double Tax Treaty Applicable As From 2024

    On 8 December 2023, it was officially announced that the new double tax treaty concluded between Luxembourg and the UK, approved by the Law of 18 September 2023 entered into force on 22 November...
    European UnionTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    New Double Tax Treaty Concluded Between Luxembourg And The United Kingdom

    On 7 June 2022, Luxembourg and the United Kingdom signed a new double tax treaty ("Treaty"). The treaty is a general modernisation of the treaty signed in 1967...
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    New Protocol To The Luxembourg/Germany Double Tax Treaty Applicable As From 2024

    On 29 December 2023, the 2023 protocol to the double tax treaty concluded between Luxembourg and Germany, ratified in Luxembourg by the Law of 22 December 2023, entered into force in respect of both contracting parties.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Comparison Table Of Luxembourg Investment Vehicles - 2013

    The purpose of this investment memorandum is to provide an overview of the investment vehicles (i.e. regulated, lightly regulated and unregulated) that Luxembourg offers to (foreign) entrepreneurs and managers.
    LuxembourgFinance and Banking
    Chevalier & Sciales
    Chevalier & Sciales
  • Article

    Luxembourg And France: Entry Into Force Of New Double Tax Treaty

    The law approving the new double tax treaty and its additional protocol ("New DTT") signed on 20 March 2018 by the governments
    LuxembourgTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Luxembourg US Intergovermental FATCA Agreement Signed

    The Luxembourg tax authorities announced that the intergovernmental FATCA agreement between Luxembourg and the United States was signed on 28 March 2014.
    LuxembourgTax
    TMF Group BV
    TMF Group BV
  • Article

    Luxembourg’s Double Tax Treaty Network

    Double taxation avoidance treaties concluded between two states seek to prevent the taxation in both countries of income and capital.
    LuxembourgTax
    Chevalier & Sciales
    Chevalier & Sciales
  • Article

    "Real Estate Rich Companies " Clause - Protocol To The Income Tax Treaty WIth France

    Luxembourg signed a protocol to the income tax treaty with France on September 5th 2014. The French Protocol introduces a so called "real estate rich company" clause.
    LuxembourgTax
    BSP
    BSP
  • Article

    Real Estate Rich Companies Clause - Tax Treaty With France

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

    Table Of Luxembourg Double Tax Treaties - Monthly Update - 30 June 2013

    Chevalier & Sciales has created the below treaty table to provide you with an accurate and updated view of Luxembourg double tax treaties in force or currently pending.
    LuxembourgTax
    Chevalier & Sciales
    Chevalier & Sciales
  • Article

    Table Of Luxembourg Double Tax Treaties – Monthly Update – 3 June 2014

    Chevalier & Sciales has created the below treaty table to provide you with an accurate and updated view of Luxembourg double tax treaties.
    LuxembourgTax
    Chevalier & Sciales
    Chevalier & Sciales
  • Showing 1–20 of 180 results

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