On 19 May 2021, the European Commission released a Communication, "Business taxation for the 21st Century", which sets out both a short-term and a long-term vision, ostensibly to support Europe's

On 4 August 2023, the text of the draft law (the "Draft Law") transposing the Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise...

Christophe Darche, notre associé en charge du département Corporate Finance, vous donne les ingrédients pour une vente réussie de votre entreprise et répond aux questions les...

At the end of 2020, the OECD aimed at addressing and coming to a successful conclusion on tax challenges arising from globalisation and the digitalisation of the economy, especially on the global minimum tax by mid- 2021.

With the Directive on ensuring a global minimum level of taxation for multinational and large-scale domestic groups in the Union ("Pillar2") in the process...

On 14 October 2020, the 2021 budget draft law was presented to Parliament. The Government decided that the time was not right to increase taxes and/or perform a big tax reform and decided...

The end of 2023 has been marked by the legislative elections and the formation of a new government in Luxembourg. Time has now come to provide you with a few insights on what has happened...

On 28 July 2021, the Luxembourg tax authorities issued a Circular in order to provide guidance on the interpretation of the interest deduction limitation rules laid down in Article 168bis of the Luxembourg income tax law ...

On 25 May 2018, the ECOFIN Council adopted the 6th Directive on Administrative Cooperation, commonly called DAC6, which requires so-called tax intermediaries to report certain ...

Today, the updated list of non‑cooperative jurisdictions for tax purposes, also referred as the EU Blacklist, has been published in the Official Journal of the European Union.

On 12 September, the EU Commission adopted a key package of initiatives containing notably a Directive Proposal on Business in Europe: Framework for Income Taxation...

On 8 January 2021, the Luxembourg tax authorities issued a new Circular n°168bis/1 in order to provide guidance on the interpretation of the interest deduction limitation rules laid down in Article 168bis of the ...

Automatic exchange of information ("AEoI") was developed a decade ago as the new cure-all in the fight against tax fraud for developed countries' tax administrations.

As every year in Luxembourg, the fall season announces the publication of the draft budget law which in turn foreshadows the winter Holiday Season. And this time has come.

The Luxembourg Administrative Tribunal ruled on the potential binding effect of verbal comments of the Luxembourg tax authorities, clarified under which conditions ...

As the former IP regime, the new regime applies to all Luxembourg taxpayers.

On 19 December 2024, the Luxembourg Parliament passed a law (the "Amending Law") which amends the law of 22 December 2023 (the "Pillar Two Law")...

On 8 January 2020, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the "Circular") in order to provide guidance on the interpretation of the interest deduction limitation rules ("IDLR")...

In Luxembourg, tax consolidation allows the consolidation of the respective tax results of each integrated company so as to be taxed globally, as if they were a single taxpayer.

On 4 August 2017, the text of the draft law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was released.