Benoit Kelecom, our Asset Management Principal, has been interviewed by Ignites Europe at the Financial Times on the release yesterday by the ESMA of its advice to the EU Commission, Council and Parliament on...

On 16 March 2026, Decision of the Council of Ministers No. 4 of 2026 entered into force. The Decision introduces a mechanism allowing the direct application of withholding tax rates under double tax treaties.

Yesterday, the Luxembourg Parliament passed the law ratifying the protocol (the "2023 Protocol") to the Germany - Luxembourg double tax treaty signed on 6 July 2023.

Join us to hear a Luxembourg tax and transfer pricing update for 2023, presented by ATOZ's Tax Partner & Head of Transfer Pricing, Oliver R. Hoor, and Managing Partner, Keith O'Donnell.

This change should keep companies involved in financing activities and their advisers busy for a while.

Yesterday, as part of the implementation of the measures taken by the Luxembourg Government to deal with the spread of the Coronavirus, ...

Now that we are in the home stretch of 2016, some last minute tax measures have been presented.

On 8 November 2022, the Court of Justice of the European Union rendered its judgment regarding the appeals filed by Fiat Chrysler Finance Europe (formerly Fiat Finance and Trade Ltd, FFT, C-885/19 P) and Ireland (C-898/19 P).

On 7 May 2020, the Luxembourg Parliament passed the draft law n°7540 which relates to the extension of certain deadlines relating to accounting obligations of entities of the financial...

Since the Covid-19 pandemic continues to impact the good governance of legal entities, the Luxembourg Government decided to extend for the second time...

On 1 October 2021, the Luxembourg Business Register informed that any natural person to be registered with the Luxembourg trade and companies register in any capacity whatsoever will have to communicate their Luxembourg national identification number.

Spring started with the announcement of a new Luxembourg IP regime.

On 12 October 2022, the 2023 budget draft law was presented to Parliament. As expected during this period of crisis and uncertainty, only some targeted tax measures will be introduced as from 2023.

This narrow interpretation of the VAT directive by the CJEU should entail far-reaching consequences for Luxembourg financial and insurance players having implemented an IGP.

The protocols to the double tax treaties concluded by Luxembourg with Belgium, France and Germany provide rules allowing cross-border workers to perform their activities outside of their employment state...

Yesterday, the Luxembourg Finance Ministry reported that EU Member States have agreed on a compromise proposal for a Directive introducing an optional 6-month deadline extension for reporting...

Today, the Luxembourg Council of State issued its second opinion on the carried interest draft law (the "Draft Law")...

On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164

On 11 December 2024, the Luxembourg Parliament discussed and passed three draft laws that include tax provisions, modifying and clarifying existing tax rules...

On 30 March 2023, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision in a case that concerns the use of corporate tax losses by a Luxembourg company ("LuxCo").