The United Arab Emirates Ministry of Finance has recently issued a new Ministerial Decision No. 173 of 2025 ("the Decision") on depreciation adjustments for investment properties held at fair value for the purposes...

On 13 November 2023, the Luxembourg parliament published proposed amendments by the government to the law (the "Law") transposing the Council Directive (EU)...

These past few weeks have brought plenty of news that will impact the Luxembourg VAT practice. You will find hereafter a summary of the key elements.

On 24 February 2023, the draft law ("Draft Law") implementing the so-called "public country-by-country reporting Directive"1 1(the "public CbCR Directive" or "the Directive") was presented...

On 8 December 2022, the EU Commission adopted a new proposal for a Directive, the so-called "DAC8" (hereafter referred to as the "DAC8 Proposal" or "the Proposal")...

Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 (the "Directive") amending the EU Directive on Administrative Cooperation to address the...

On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussions in the parliament in the coming months.

On 31 May 2024, a law introducing various measures to revive the construction sector was published.

On 27 January 2023, the Administrative Tribunal (the "Tribunal") ruled on the Luxembourg tax treatment of the redemption of a class of shares by a Luxembourg Company.

Recently, the United Arab Emirates ("UAE") Federal Tax Authority ("FTA") launched a key initiative waiving the Administrative Penalty for the late submission...

On 29 May 2020, a new draft law n°7605 has been presented to Parliament which will end the state of crisis as soon as it has become law and been published in the Memorial.

In its judgment of 22 November 20221 (the "Judgment"), the Court of Justice of the European Union ("CJEU") ruled that the public access to the Luxembourg register of beneficial owners...

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

Getting in the mood of the season's celebrations, the Luxembourg authorities, as is their custom, have put few tax reforms under the Christmas tree.

On 24 July 2025, the Luxembourg government released the draft law No. 8591 ("the Draft Law") transposing the Directive (EU) 2025/872 ("DAC9")...

On 20 March, 2018, France and Luxembourg signed a new Double Tax Treaty, which was released yesterday.

On 7 June 2017, at the official signing ceremony, Luxembourg signed the Multilateral Instrument aiming to implement the tax treaty-related measures deriving from the OECD Base Erosion and Profit Shifting Project.

During the ECOFIN meeting held on 8 October 2024, the EU Council approved the updated EU list of non-cooperative jurisdictions for tax purposes ("Blacklist"). The Blacklist is updated twice a year...

Structures involving double non-taxation are being restricted. The EU will extend restrictions applying in case of mismatch situations from pure EU-to-EU hybrids to EU-to-non-EU hybrids.

During the first half of 2023, Luxembourg consistently strengthened its regulatory framework to maintain its allure as a prime destination for businesses...