Article
Direct Tax Procedure: Commentary On Upcoming Amendments
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.
Atoz Tax Advisers
- Article
L'enquête sur McDonald's | Une utilisation abusive des normes européennes au nom de la justice fiscale
Le 7 juin 2016, la Commission européenne a publié la version non confidentielle de sa décision d'ouvrir une enquête formelle visant à établir si le ruling/rescrit fiscal accordé par l'administration fiscale luxembourgeoise ...Atoz Tax Advisers - Article
VAT On Company Cars: Radical Change Following CJEU QM Case
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.Atoz Tax Advisers - Article
VAT On Employee Secondment: The CJEU Confirms That The Reimbursement Of Costs Is Subject To VAT
In this case, the Italian company Avir seconded one of its directors to its subsidiary company, San Domenico Vetraria. Avir issued invoices with VAT to San Domenico corresponding to the...Atoz Tax Advisers - Article
Parliament's Finance Committee Passes Amendments To The Carried Interest Draft Law
Yesterday, the Luxembourg parliament published amendments to the carried interest draft law (the "Draft Law") that aims to clarify and modernise the Luxembourg tax regime...Atoz Tax Advisers - Article
Ryanair Case: Recognition Of A Deduction Right On VAT Incurred By A Holding Company On Broken-Deal Costs
The Court of Justice of the European Union provided some clarifications on the VAT deduction right of a holding company regarding input VAT borne for the acquisition of shares in a subsidiary ...Atoz Tax Advisers - Article
UAE e‑invoicing Update: What Businesses Need To Know Now
On 23 February 2026, the UAE Ministry of Finance issued comprehensive operational guidance implementing Ministerial Decisions No. 243, 244 and 64 of 2025, as well as Cabinet Decision No. 106 of 2025...Atoz Tax Advisers - Article
Luxembourg Law Implementing A Central Register Of Beneficial Owners Of Luxembourg Fiduciary Arrangements Published
On 13 July 2020, the law implementing a central register of beneficial owners of Luxembourg fiduciary arrangements (the "Law") as required under Article 31 of the 4th AML Directive ...Atoz Tax Advisers - Article
Director's Liability For Non-Payment Of The VAT To The Treasury: Recent Luxembourg Case Law
The director of a Luxembourg limited company is jointly liable for the payment of the VAT to the Treasury when his failure to carry out its obligations is considered as a fault.Atoz Tax Advisers - Article
New UAE Cabinet Decision Introduces New Non-Resident Person's Nexus Criteria
The Ministry of Finance of the United Arab Emirates ("UAE") has published Cabinet Decision No. 35 of 2025 (the "New Cabinet Decision"), replacing...Atoz Tax Advisers - Article
United Arab Emirates Publishes A Frequently Asked Questions (FAQs) Providing Further Clarity On The New UAE's Top-Up Tax
The Ministry of Finance of the United Arab Emirates ("UAE") recently released a Frequently Asked Questions (the "FAQs") that provide clarifications...Atoz Tax Advisers - Article
Luxembourg Rules On Exchange Of Information Upon Request Amended
In 2017, a decision of the Court of Justice of the European Union made clear that the Luxembourg rules applicable to exchange of information upon request were not in line with EU law.Atoz Tax Advisers - Article
Insights - July 2020
Even if the health crisis is not yet behind us, social and economic life is restarting after the unprecedent lockdown we all encountered.Atoz Tax Advisers - Article
New Guidelines On Luxembourg Defensive Measures Against Non-cooperative Jurisdictions For Tax Purposes
Further to the adoption of the first list of "non-cooperative" jurisdictions for tax purposes at EU level (the "Blacklist") on 5 December 2017, the EU member states agreed on the introduction...Atoz Tax Advisers - Article
Pillar Two: Why Has The The EU Directive Proposal On Global Minimum Tax Not Yet Been Adopted?
The Global Anti-Base Erosion ("GloBE") rules, also called "Pillar Two", agreed upon on 8 October 2021 by the OECD/ G20 Inclusive Framework ("IF") on BEPS in the Statement to Address...Atoz Tax Advisers - Article
Crypto Assets In The Focus Of Upcoming Exchange Of Information (DAC8)
Crypto currencies or crypto assets are digital assets that are exchanged between peers without the need of a third party such as a bank.Atoz Tax Advisers - Article
Transfer Pricing In Luxembourg 3.0 – The Emerging Relevance Of Tax Audits And Recent Luxembourg Case Law
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulingsAtoz Tax Advisers - Article
VAT Deduction Right Of Holding Companies: Important Judgement Of The Court Of Cassation
The Luxembourg Court of Cassation (hereafter the "Court") ruled that the VAT deduction right of a holding company does not have to be limited by the 1:1 ratio when it can be demonstratedAtoz Tax Advisers - Article
The UK Tax Reform: Taxing Gains Realised By Non-Residents On UK Immovable Property
It should be noted that the government has not yet determined how the existing regime that taxes gains on enveloped dwellings will be harmonised with the new rules.Atoz Tax Advisers - Article
2024 Tax Measures Boosting The Construction Sector Extended Until 30 June 2025
Yesterday, the Luxembourg parliament passed a law extending the temporary tax measures introduced by the law dated 22 May 2024 introducing various measures to revive the housing market...Atoz Tax Advisers
