On 14 May 2024, Bill of Law No 8353 which introduced tax incentives for property buyers and investors aiming at stimulating investment in rental housing, was voted by the Luxembourg Parliament.

Investors and asset managers have been forced to adapt to these changes.

Are you planning to invest in real estate in the Netherlands, Belgium, Luxembourg or Switzerland? Our publication "Key tax aspects of Real Estate investments 2023"...

On 19 December 2020, the Luxembourg Parliament voted into law the Budget Act 2021 (the "Budget Act").

On 14 October 2020, the Luxembourg government filed the 2021 budget bill of law (n°7666) with the Parliament.

On 12 October 2022, the 2023 budget draft law was presented to Parliament. As expected during this period of crisis and uncertainty, only some targeted tax measures will be introduced as from 2023.

In its latest report, the ALFI highlights the progress and consolidation of investments in the discreet area of ​​Real Estate Investment Funds (REIFS) and the figures speak for themselves:

To clamp down on speculation and the growth of property prices, Bill No. 8082 ("Property Bill") was filed with the Luxembourg Parliament on 10 October 2022 reforming the land tax (impôt foncier - "New IFON") and ...

On November 21, 2011, the Double Tax Treaty between the Grand-Duchy of Luxembourg and the Russian Federation dated June 28, 1993 (hereafter the "DTT") has been amended by a protocol implementing new important rules aiming to avoid double taxation and to prevent fiscal evasion with respect to taxes on income and capital (hereafter the "Protocol").

In response to widespread concern and awareness of the damage being done to the environment, the Grand Duchy of Luxembourg intends to use taxation as a lever to encourage companies to invest...

This brief report provides a summary of the most recent Luxembourg tax developments that currently affect and will be affecting real estate practitioners throughout 2017.

French real estate funds have been quite active in our home markets recently. In this contribution, we comment the investment structures we have seen the most...

A few weeks ago, an important decision was issued by the Court of Justice of the European Union (the "Court") striking down a German law according to which a Specialised Investment Fund...

Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 (the "Directive") amending the EU Directive on Administrative Cooperation to address the...

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

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.

The tax/VAT landscape in Luxembourg is changing, the new tax reform substantially increasing penalties for governance infringements.

As every year in Luxembourg, the fall season announces the publication of the draft budget law which in turn foreshadows the winter Holiday Season. And this time has come.

With 2,208,198 billion euros of net assets under management in Luxembourg investment funds at the close of February 2011, Luxembourg is the single largest investment fund centre in the European Union, and second in the world after the United States.

La situation du marché du logement au Luxembourg est connue de tous. Les moyens pour y remédier moins. Entre 2001 et 2018, le Grand-Duché a connu 186.600 habitants (+42%) ...