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.

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

The law of 13 January 2019 has established a register of beneficial owners in Luxembourg, as part of the implementation of some provisions of the Directives 2015/849/EU ("AMLD IV") and 2018/843/EU ("AMLD V").

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 5 December 2023, the Court of Justice of the European Union ("CJEU") delivered its judgment in the Engie state aid case, concluding that the EU Commission's review of the tax rulings granted by Luxembourg to the Engie group was in breach of EU law.

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...

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

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

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.

An important decision was given yesterday striking down a German provision that required foreign investors to demonstrate "no offset" of German withholding taxes ("WHT") in order to get a refund.

In this first section of our Video Podcast, Keith O'Donnell - Managing Partner, gives you an overview of the OECD proposals on Pillar 1 and Pillar 2 addressing...

On 8 May 2020, the European Commission released a directive proposal amending the EU Directive on Administrative Cooperation to address the urgent need for deferring...

During yesterday's ECOFIN meeting, the EU Council adopted the Council Directive, called "DAC8", amending Directive 2011/16/EU on administrative cooperation in the field of taxation.

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.

Explore recent developments in Luxembourg tax law, including administrative court rulings on interest-free loans, corporate tax losses, and share premium repayments. ATOZ provides expert analysis on transfer pricing disputes, the new impatriates regime, and Pillar Two GIR filing exemptions that impact multinational corporations and investment structures.

Following the announcement of the UK government at the end of last year of its intention to introduce a temporary permissions regime (TPR) for inbound passporting EEA firms and funds,

On 14 December 2023, the Court of Justice of the European Union delivered its judgment in the Amazon State aid case, concluding that the EU Commission's review of the tax rulings granted by Luxembourg...

Today, the European and Financial Affairs Council ("ECOFIN") approved Directive on Faster and Safer Relief of Excess Withholding Taxes (hereafter "FASTER").

The European Commission's proposal to recast the Directive on Administrative Cooperation (DAC) represents a significant shift in tax transparency requirements, particularly targeting...

On 16 March 2026, Decision of the Council of Ministers No. 4 of 2026 entered into force. The Decision introduces a mechanism allowing the direct application of withholding tax rates under double tax treaties.