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EU List Of Non-cooperative Tax Jurisdictions Updated: Implications For Luxembourg Taxpayers
Today, the EU Council updated the EU list of non-cooperative tax jurisdictions.
Atoz Tax Advisers
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A New Hub For Fintech Businesses And Issuers Willing To Use New Technologies For Issuing Their Securities?
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.Atoz Tax Advisers - Article
Comparability Of Investment Funds – Another Finnish Referral To The Court Of Justice Of The European Union – Another Positive Signal
Recently, an Advocate General's opinion (the "Opinion") on Finnish CJEU case C-342/20 (the "Case") has been published.Atoz Tax Advisers - Article
Non-Application Of The EU Participation Exemption Regime To Gibraltar Companies: Luxembourg Tax Implications Clarified
On 1 December 2020, the Luxembourg tax authorities issued Circular L.I.R. n°147/2, 166/2 and Eval. N°63 ("Circular") related to the application of the EU Parent Subsidiary Directive ("PSD") to...Atoz Tax Advisers - Article
The German Federal Tax Court Limits German CFC Rules And Anti-Abuse Provisions To Wholly Artificial Arrangements
In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other things, that the German rules ...Atoz Tax Advisers - Article
Creation Of A Central Register Of Beneficial Owners Of Companies And Legal Entities
This alert summarises future obligations to be met, potential penalties in case of non-compliance and how we can assist you.Atoz Tax Advisers - Article
Amendment Of The Luxembourg Investment Funds Legal Toolbox
On 11 July 2023, a law reforming Luxembourg investment funds (the "Law") was adopted by the Luxembourg Parliament with the aim to, notably, improve and strengthen the prominence of Luxembourg...Atoz Tax Advisers - Article
ATOZ Insights - April 2022
We have already enjoyed early spring days, so it is time for our first 2022 ATOZ Insights.Atoz Tax Advisers - Article
Insights November 2021
2021 is already coming to an end and 2022 is just around the corner. Some major events have certainly stamped 2021, such as the continued existence of COVID-19, COP26 and, in the tax world, agreement on Pillars One and Two.Atoz Tax Advisers - Article
Luxembourg Law On Professional Payment Guarantees Published
Yesterday, the law of 10 July 2020 regarding professional payment guarantees was published (the "Law"). This Law introduces a new personal guarantee regime for guarantees granted within a...Atoz Tax Advisers - Article
The Luxembourg VAT Group Is Coming
On 13 April 2018, the Ministry of Finance communicated the draft bill n°7278 to the Parliament.Atoz Tax Advisers - Article
What Would A GME Or AMC Short Squeeze Mean For A Luxembourg Investor?
Since late January 2021, the price action on shares of video games retailer GameStop Inc ("GME") and other heavily shorted companies like AMC Entertainment ("AMC") has attracted the attention of the finance world.Atoz Tax Advisers - Article
General Court Annuls The Decision Of The EU Commission On The Belgian Excess Profit Regime
Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns.Atoz Tax Advisers - Article
Only One Month Left To Reduce 2018 Net Wealth Tax Liability
Luxembourg corporate taxpayers can, upon request and under certain conditions, benefit from a reduction of the Luxembourg net wealth tax (NWT).Atoz Tax Advisers - Article
ICOs In The Spotlight – ESMA Issues A First Statement On Regulated Risks Of ICOs
ESMA puts all firms involved in ICOs on notice, asking them to consider whether they are involved in regulated activities.Atoz Tax Advisers - Article
Pillar II – Impact On Investment Fund Managers
The Global Anti-Base Erosion ("GloBE") rules, also called "Pillar Two", provide for a coordinated system of taxation..Atoz Tax Advisers - Article
Bracing For Brexit: Luxembourg Sets Notification Procedures For UK Firms, UCIs And Their Managers In The Event Of A Hard Brexit
On 15 July 2019, the CSSF published two press releases (19/33 and 19/34) directed at (i) UK firms and (ii) UCITS management companies and AIFMs, clarifying actions to be taken by UK entitiesAtoz Tax Advisers - Article
Luxembourg Government Releases Draft Law Implementing DAC8
On 24 July 2025, the Luxembourg government released a draft law aimed at implementing Council Directive 2023/2226 dated 17 October 2023, the so-called "DAC8", amending Directive 2011/16/EU...Atoz Tax Advisers - Article
VAT Exemption Of Management Services: The BlackRock Case
BlackRock Investment Management (UK) Ltd ("BlackRock") is a UK company managing both special investment funds ("SIFs" - funds eligible to receive VAT exempt management services)...Atoz Tax Advisers - Article
United Arab Emirates Clarifies The Waiver Of Penalties For Late Registration
Beginning of July, the United Arab Emirates ("UAE") Federal Tax Authority ("FTA") issued a Corporate Tax Public Clarification regarding the Waiver of Administrative Penalty...Atoz Tax Advisers
