Article
Le nouveau régime PI luxembourgeois | Opportunités pour l'ère post-BEPS
Le nouveau régime luxembourgeois de propriété intellectuelle a été introduit par un projet de loi récemment publié.
Atoz Tax Advisers
- Article
United Arab Emirates Introduce A Top-Up Tax In Line With The OECD's Pillar Two Rules
The Ministry of Finance of the United Arab Emirates ("UAE") recently released a Cabinet Decision No. 142 dated 31 December 2024 (the "Decision") introducing a top-up tax for Multinational Enterprises...Atoz Tax Advisers - Article
New Measures In The Context Of COVID-19: Accounting Obligations And Reports - Regulatory And Corporate Aspects
On 26 March 2020, a draft law n°7540 was submitted to the Chambre des Députés of Luxembourg (Draft Law n°7540), which relates to the extension of certain deadlines relating to accounting...Atoz Tax Advisers - Article
RAIF Is Right For You: Fast, Flexible And Practical
In a challenging and uncertain environment, where the UK's referendum vote to leave the European Union is yet another storm to face for fund managers and investors, the introduction of the Reserved Alternative Investment Fund ...Atoz Tax Advisers - Article
New Tax Rules For The Digital Economy (And Other Economies Too…)
The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech companies.Atoz Tax Advisers - Article
Draft Law Introducing Measures For Reviving Building Construction Sector As From 2024 Presented To Parliament
On 9 February 2024, a draft law introducing various measures to revive the building construction sector was published (the "Draft Law"). It follows an announcement of the government...Atoz Tax Advisers - Article
European Commission Releases DEBRA Directive Proposal
On 11 May 2022, the European Commission released a Directive Proposal to address Debt-Equity bias (Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance...Atoz Tax Advisers - Article
ATOZ Insights - October 2025
On 4 April 2025, the Luxembourg Government approved draft law No. 8526 ("Draft Law"). This legislative proposal aims to introduce a new fiscal incentive, a tax credit specifically designed to encourage individuals...Atoz Tax Advisers - Article
Unconstitutionality Of The Minimum Net Wealth Tax Regime For Companies Holding Predominantly Financial Assets: Consequences
On 10 November 2023, the Constitutional Court (the "Court") concluded that the minimum net wealth tax regime ("minimum NWT") for companies holding predominantly financial...Atoz Tax Advisers - Article
ATOZ Insights - November 2024
2024 Luxembourg ongoing initiatives in tax matters – State of play...Atoz Tax Advisers - Article
Draft Law Introducing A New Start-up Tax Credit For Individuals As From 2026 Released
On 4 April 2025, the Government Council approved draft law n°8526 (hereafter referred to as the "Draft Law"), introducing a new tax credit to encourage individuals to invest in young innovative companies...Atoz Tax Advisers - Article
Amendments To Draft Law On Property Tax And Tax On Land Mobilisation Submitted To Parliament
On 15 July 2025, the Luxembourg government submitted a series of governmental amendments to draft law n°8082A (the "Draft Law") on property tax (impôt foncier, "IFON")...Atoz Tax Advisers - Article
Luxembourg Launches The Ratification Of The New UK-Luxembourg Double Tax Treaty
On 24 February 2023, the draft law approving the new double tax treaty ("DTT") between the UK and Luxembourg was presented to the Luxembourg Parliament.Atoz Tax Advisers - Article
Luxembourg Implements The Anti-Tax Avoidance Directive (ATAD)
Yesterday, the Luxembourg draft law implementing the EU Anti-Tax Avoidance Directive ("ATAD") was passed by the Parliament.Atoz Tax Advisers - Article
New Mandatory Automatic Exchange Of Information Rules For Digital Platforms "DAC7"
On 15 July 2020, the EU Commission published a directive proposal (the "DAC7 Proposal"), amending, for the 6th time, Directive 2011/16/EU on administrative cooperation (the "DAC") in the field of taxation.Atoz Tax Advisers - Article
Réforme fiscale immobilière : il est urgent d'attendre 2026
La situation du marché du logement au Luxembourg est connue de tous. Les moyens pour y remédier moins. Entre 2001 et 2018, le Grand-Duché a connu 186.600 habitants (+42%) ...Atoz Tax Advisers - Article
The FASTER EU Directive Proposal: Real Simplification Of Withholding Tax Refund Procedures Or Just New Additional Reporting And Due Diligence Obligations For Financial Intermediaries?
On Monday 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").Atoz Tax Advisers - Article
Adoption Of The New Mandatory Automatic Exchange Of Information Rules For Digital Platforms "DAC7"
On 22 March 2021, the EU Council adopted a new Directive, so-called DAC7, which strengthens administrative cooperation to include sales through digital platforms.Atoz Tax Advisers - Article
UAE Corporate Tax – Updated Guidance On The Taxation Of Family Foundations (2026)
The Federal Tax Authority has issued an updated Corporate Tax Guide on the Taxation of Family Foundations for 2026, introducing important clarifications to the UAE Corporate Tax regime. The new guidance addresses previously uncovered areas including asset transfers, tax basis adjustments, fiscal transparency limitations, and multi-family ownership arrangements, providing greater certainty for family wealth structures operating under UAE tax law.Atoz Tax Advisers - Article
Luxembourg Introduces New Reporting Obligations As Implementing DAC7
On 13 June 2022, a draft law (the "Draft Law") implementing Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation...Atoz Tax Advisers
