On 21 March 2020, the Luxembourg Parliament adopted the law implementing the remaining aspects of the 5th Anti-Money Laundering Directive ("AMLD V") in national legislation (the "Law").

As usual, the weeks prior to the summer break are a little bit hectic.

Following the long winter hibernation, the end of March was hectic with a series of new tax measures.

On 14 April 2025, the Council of the EU adopted a directive that amends for the ninth time the existing EU's directive on administrative cooperation ("DAC")...

On 21 December 2023, the Court of Justice of the European Union issued its decision on the VAT status of independent directors in the "TP" case (C-288/22).

On 20 February 2020, a draft law was presented to Parliament which introduces some amendments to the Luxembourg legislation governing CRS and FATCA.

On 10 November 2023, the Constitutional Court concluded that the minimum net wealth tax regime for companies holding predominantly financial assets is unconstitutional (n° 00185).

The UAE tax authorities have recently issued two key legislative instruments completing the regulatory framework governing the Research and Development (R&D) Tax Credit under the UAE Corporate Tax regime.

On 22 June 2016, a draft law was submitted to the Luxembourg Parliament anticipating an upcoming amendment to the US-Luxembourg double tax treaty (DTT).

On 11 March 2021, the Court of Justice of the European Union (CJEU) gave its decision in Danske Bank A/S v. Skatteverket (Case C-812/19).

On 13 November 2018, the EU and UK negotiators reached an agreement on the conditions for the withdrawal of the UK from the EU

Today, the Luxembourg Parliament voted the law ratifying the new double tax treaty ("DTT") between the UK and Luxembourg. As the UK has already ratified this new DTT...

On 27 April 2022, the Commission de Surveillance du Secteur Financier ("CSSF") released some new guidance to the attention of consumers who have obtained an increasing access to virtual assets through a...

The annual online survey for the year 2020 to collect standardised key information concerning money laundering and terrorist financing ("ML/CFT") risks which professionals under supervision...

The new provisions introduced by Circular 17/650, as amended through Circular 20/744, impact the AML/CFT compliance obligations of the asset management industry.

On 30 September 2016, the Luxembourg VAT authorities released the long-awaited Circular on the VAT treatment applicable to directors' fees.

On 13 July 2023, the Advocate General ("AG") Kokott of the Court of Justice of the European Union ("CJEU") issued her opinion in the case C-288/22 TP (the "TP Case") on the VAT status of independent directors.

On 25 June 2025, the Luxembourg Parliament is expected to adopt the draft law extending several temporary housing tax incentives originally introduced...

On 12 June 2024, a draft law was presented to Parliament to amend the Luxembourg law of 22 December 2023 on the minimum effective taxation of multinational enterprise groups...

The law of 22 January 2021 modifying the law of 5 April 1993 on the financial sector and the law of 6 April 2013 on dematerialised securities was adopted with the aim to modernise the legal framework for dematerialised securities.