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In our second episode of The Inside Basis, Randy Clark is joined by Marion Zeller, a tax partner in our Luxembourg office, and David Mussche, an associate director...

The purpose of this Memorandum is to describe the main features of the Reserved Alternative Investment Fund ("RAIF")

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.

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

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.

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

Today, the European Commission has closed three in-depth State aid investigations into transfer pricing tax rulings granted by Luxembourg to Fiat and Amazon...

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

As this year nears its end, it is time for our annual tax bulletin. This bulletin not only focuses on the tax trends and developments we foresee for 2022, but also includes some tips and takeaways.

Luxembourg is positioned as Europe's leading location for alternative fund vehicles. Certain Luxembourg limited partnerships have become the ...

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

Further to the decision of the Court of Justice of the European Union of 16 May 2017 (Berlioz case, C-682/15), the Luxembourg law of 25 November 2014

In this second section of our Video Podcast, Keith O'Donnell - Managing Partner, details how the OECD proposals on Pillar 1 and Pillar 2 addressing the Tax Challenges

On 31 March 2022, the Higher Administrative Court (Cour Administrative) confirmed the judgement of the Luxembourg Lower Administrative Court (Tribunal Administratif) dated 11 May 2021.

On 8 May 2023, the Dutch state secretary for Tax Affairs and the Tax Administration sent a letter to the House of Representatives that included an expected planning for legislative proposals.

In the joined cases C-245/19 and C-246/19 , the referring court wished to know how to interpret the Charter of Fundamental Rights of the European Union in the context of the procedure