BlackRock Investment Management (UK) Ltd ("BlackRock") is a UK company managing both special investment funds ("SIFs" - funds eligible to receive VAT exempt management services)...

Beginning of July, the United Arab Emirates ("UAE") Federal Tax Authority ("FTA") issued a Corporate Tax Public Clarification regarding the Waiver of Administrative Penalty...

On 25 March 2024, the Luxembourg Tax Administration ("LTA") published an FAQ aiming to clarify the application of the law of 22 December 2023...

The Luxembourg Parliament has adopted the law implementing Directive EU 2015/849 which requires the creation of a central register ("RBE") of beneficial owners ("BO") of companies and legal entities.

Yesterday, the Luxembourg Parliament adopted the law creating a central register of beneficial owners of companies and legal entities (the "Law").

On 13 July 2016, the Luxembourg Parliament voted the long-awaited law to modernise the law of 10 August 1915 on commercial companies, commonly referred to as the Company Law.

The Federal Reserve (FED) has raised the federal funds rate eight times over the last two years. And even though the chairs of the FED and of the European Central Bank (ECB) have announced that no

Yesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expenses due to entities located in non-cooperative tax jurisdictions was passed by the Luxembourg Parliament.

The crypto market experienced another resilience test over the weekend, following Donald Trump's remarks on China. As stock markets closed worldwide, volatility shifted to crypto markets.

Köln-Aktienfonds Deka ("KA Deka") is an investment fund constituted under German law. It is a UCITS within the meaning of Directives 85/611 and 2009/65...

The Luxembourg VAT Authorities released Circular n°790 in which they have provided some clarifications on the taxable basis to be considered in transactions involving related parties.

In its QM v. Finanzamt Saarbrücken case (C-288/19), the Court of Justice of the European Union ("CJEU") ruled that the provision of a company car by an employer to an employee against a remuneration...

The law of 13 January 2019 (the "RBE Law") has established a register of beneficial owners in Luxembourg (the "RBE"), as part of the implementation of some provisions of the...

The Taxonomy Regulation requires Luxembourg investment fund managers ("IFMs") to update the fund documentation for the alternative investment funds ("AIFs") and/or undertakings for collective investment in transferable securities ("UCITS") they manage.

After many years of reforms encouraged by the OECD's BEPS Action plan, it seems as if Luxembourg is now on the home stretch of the BEPS reform marathon

The last couple of months have been atypical and unprecedented, evolving in ways none of us could have imagined. Public health and economic development concerns have become the most important priority across the world.

Today, the law modifying the law dated 22 March 2004 on securitisation was adopted.

On 19 September 2025, the Federal Tax Authority issued a Public Clarification (CTP008) detailing the corporate tax treatment of family wealth management structures.

On 28 March 2023, a new draft law was released in order to simplify and modernise the rules governing the direct tax procedure in Luxembourg.

QM is a Luxembourg investment fund management company. In 2013 and 2014, QM made two company cars available to two employees, who operated in Luxembourg and were residents in Germany.