Yesterday, the Luxembourg Parliament passed a law (the "Law") which introduces, as of the 2026 tax year, a new start-up tax credit (the "Start-Up Tax Credit")...

On 7 June 2022, Luxembourg and the UK signed a new double tax treaty (the "DTT") and an additional Protocol which will replace the double tax treaty signed back in 1967 (the "old tax treaty").

On 26 September 2025, the Ministry of Finances ("MoF") of the UAE issued a corporate tax public clarification (the "Public Clarification") on the application of the valuation...

On 9 June 2023, the Luxembourg tax authorities ("LTA") released a circular (the "Circular") on the reverse hybrid rule, as introduced as from tax year 2022 by Article 168quater of the Luxembourg...

On 6 July 2023, Luxembourg and Germany signed an amending protocol ("the Protocol") to the Germany - Luxembourg double tax treaty...

As usual, like at the beginning of each year, Luxembourg VAT taxable persons received VAT account statements from the Luxembourg Treasury.

On 14 May 2020, the Court of Justice of the European Union ("CJEU") ruled on the Luxembourg tax consolidation regime and took a very positive decision for the Luxembourg corporate...

On 27 December 2016, the Luxembourg tax authorities released a new circular (the Circular) on the tax treatment of intra-group financing activities.

This year again, tax news did not take a summer holiday: in early August, the long awaited draft law introducing the new Luxembourg IP regime was released.

On 15 January 2025, the OECD published the list of countries that have already implemented the Global Anti-Base Erosion (GloBE) Model Rules, also known as Pillar Two, introducing a global minimum level of taxation.

The United Arab Emirates has officially entered the era of mandatory e-invoicing. In late 2025, the Ministry of Finances ("MoF") issued Ministerial Decision No. 243 of 2025 establishing the new electronic invoicing system...

Les Principes de l'OCDE fournissent de nouvelles lignes directrices pour l'allocation des risques : cependant, le cadre de l'analyse des risques ajoute une couche de complexité à l'analyse des prix de transfert.

On 2 April 2020, the Court of Justice of the European Union ("CJEU") rendered a decision ("Decision") in case C-458/18, ("GVC Services") in response to a request for a preliminary ruling...

La réforme fiscale 2019 transpose en droit fiscal luxembourgeois la directive établissant des règles pour lutter contre les pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur ...

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

On 14 February 2023, the EU Finance Ministers decided to add the BVI, Costa Rica, the Marshall Islands and Russia to the EU list of non-cooperative jurisdictions for tax purposes.

On 30 March 2023, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision") in a case that concerns...

On 15 December 2022, the EU Member States finally reached an agreement concerning the Directive on ensuring a global minimum level of taxation for multinational and large-scale domestic groups in the Union...

The world of alternative investment funds was not the primary target of the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) norms.

Considering the development of the COVID-19 crisis, a number of new measures and communications have been issued to the attention of the financial centre over the past days.