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 demonstrated

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.

Most of the principles invoked by ESMA in its recent opinions on the supervisory convergence in the Brexit context are a reinstatement of rules and guidelines already provided for by the relevant European legislation.

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...

On 13 July 2023, a draft law was presented to Parliament which introduces a major reform of the current investment tax credit framework, with effect as from tax year 2024.

The law dated 22 March 2004 on securitisation has created a very successful and reliable framework for enabling a large panel of securitisation, financing, and repackaging transactions.

Le 27 décembre 2016, l'administration des contributions directes («l'ACD ») a émis une nouvelle circulaire sur le traitement fiscal des sociétés réalisant des activités de financement intra-groupe (la « Circulaire »).

On 28 March 2023, a new draft law (the "Draft Law") was presented to the Parliament which amends the Luxembourg General Tax Law ("GTL") as well as some other laws...

On 19 June 2023, the European Commission published the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (hereafter "FASTER" or "the Proposal").

A few weeks ago, an important decision was issued by the Court of Justice of the European Union (the "Court") striking down a German law according to which a Specialised Investment Fund...

In its decision C-931/19 ("Titanium case"), the Court of Justice of the European Union ("CJEU") ruled that a foreign company should not be considered as having a fixed establishment...

The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive ("ATAD"), the aim of ATAD being to implement the BEPS (Base Erosion and Profit Shifting) ...

On 11 October 2017, Finance Minister Gramegna presented the 2018 budget to the Parliament.

On 19 December, the Luxembourg Parliament passed the 2025 budget law (bill n°8444) at first reading. From a tax perspective, the 2025 budget law mainly introduces new temporary tax measures, applicable until 30 June 2025...

On 23 September 2022, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision")...

On 29 November 2017, the Luxembourg tax authorities released the highly anticipated circular on stock option/warrant plans

On 30 March 2020, a draft law amending the Luxembourg corporate income tax law so as to deny, in Luxembourg, the deduction of interest and royalty expenses directed to entities in...

Therefore, in order to be taken into account, they must fulfil a main benefit test.

On 8 December 2022, the European Commission presented the legislative package ViDa , 1 aiming to (i) modernise businesses' VAT reporting obligations, (ii) address the challenges...

On 27 March 2025, the Qatari Ministry of Justice published a new Law No. (22) of 2024, amending certain provisions of the Income Tax Law issued by Law No. (24) of 2018 (the "Law").