Luxembourg: Tax

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Luxembourg Government Releases Draft Law Implementing DAC8

On 24 July 2025, the Luxembourg government released a draft law aimed at implementing Council Directive 2023/2226 dated 17 October 2023, the so-called "DAC8", amending Directive 2011/16/EU...

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ATOZ

Luxembourg Carried Interest Taxation: Key Takeaways Of The Proposed New Regime

As announced by the Luxembourg Government in its action plan to enhance Luxembourg competitiveness and attractivity, Bill of Law no 8590 was submitted on 24 July 2025...

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Announces Competitive New Tax Regimes For Carried Interest

On 24 July 2025, Luxembourg's government released a bill of law aimed at expanding the scope of the tax regimes for carried interest earned...

LL

Loyens & Loeff

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")...

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ATOZ

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

European Union Tax

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Loyens & Loeff

G7 Global Minimum Tax Agreement With The US Announced - Relief For EU Funds And EU-owned MNEs As The US Intend To Drop Withholding Tax Threat

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ATOZ

Today, EU Council Confirms Abandonment Of The Unshell Directive Proposal

European Union Tax

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ATOZ

ATAD 3 / Unshell Directive Proposal Officially Dropped!

EH

ELVINGER HOSS PRUSSEN, société anonyme

Parliament Set To Approve Extension For Housing Tax Incentives, Establishing 30 June As The Initial Deadline To Qualify

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ATOZ

ATOZ Insights - May 2025

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ATOZ

Proposal To Shift VAT Liabilities To Suppliers And Marketplaces For Low Value Consignments

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Loyens & Loeff

Enforcing FATCA And CRS Compliance: Luxembourg, Cayman Islands, And BVI Lead The Charge

ML

Marcum

Start-Up Tax Credit For "Business Angels": Legislation Introduced Into Luxembourg Parliament

AM

Arendt & Medernach

Corporate Tax In Luxembourg: What You Need To Know

European Union Tax

LL

Loyens & Loeff

Tax, Immigration And Global Talent: How Luxembourg Is Luring Top Professionals With Smart Incentives (Podcast)

Luxembourg Employment

AO

A&O Shearman

Everyday IP: Turning Up The Heat With Summer Barbecues

DG

Dennemeyer S.A.

Tax And Legal Considerations Of The New Impatriate Regime

Luxembourg Employment

LL

Loyens & Loeff

Expert Employment Law Support In Luxembourg

Luxembourg Employment

LS

Luther S.A.

The Berlusconi Case Round N°2: A Reversal By The CJEU

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

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Tax Treaties

Luxembourg Announces Competitive New Tax Regimes For Carried Interest

On 24 July 2025, Luxembourg's government released a bill of law aimed at expanding the scope of the tax regimes for carried interest earned...

LL

Loyens & Loeff

ATAD 3 / Unshell Directive Proposal Officially Dropped!

After being stalled at the draft stage for over three years, it results from the ECOFIN report 9960/25 of 18 June 2025...

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Replaces Tax Treaty Benefits And UCI Residency Certificates Circular

On 24 December 2024, the Luxembourg tax authorities ("LTA") issued Circular L.G.- A n°61 ("Circular") which updated the guidelines on the issuance of tax residency certificates for undertakings for collective investments...

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Maples Group

News On Luxembourg Funds

Luxembourg Finance

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Arnone & Sicomo

EU Adopts FASTER Directive: A Milestone For Streamlining Withholding Tax Relief

European Union Tax

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Arendt & Medernach

Luxembourg Circular N° 821 Introduces New Digital Forms For UCI, SIF, And RAIF Subscription Tax Filings

Luxembourg Finance

CS

Chevalier & Sciales

CJEU Rules That Dutch Interest Deduction Limitation Rule Is Not In Breach Of EU Law

European Union Tax

LL

Loyens & Loeff

Back To Basics | Reserved Alternative Investment Fund ("RAIF") In Luxembourg

CL

CMS Luxembourg

Back To Basics | Specialised Investment Fund ("SIF") In Luxembourg

CL

CMS Luxembourg

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Income Tax

Luxembourg Carried Interest Taxation: Key Takeaways Of The Proposed New Regime

As announced by the Luxembourg Government in its action plan to enhance Luxembourg competitiveness and attractivity, Bill of Law no 8590 was submitted on 24 July 2025...

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Announces Competitive New Tax Regimes For Carried Interest

On 24 July 2025, Luxembourg's government released a bill of law aimed at expanding the scope of the tax regimes for carried interest earned...

LL

Loyens & Loeff

Tax And Legal Considerations Of The New Impatriate Regime

In January 2025, Luxembourg recently modified the impatriate tax regime. Its main objective is to attract qualified foreign profiles.

Luxembourg Employment

LL

Loyens & Loeff

ELTIF Snippet Series #2 US Fund Managers: Pairing The ELTIF's With A Luxembourg Fund Label And Selecting Its Legal Form

Luxembourg Finance

LL

Loyens & Loeff

ATOZ Insights - May 2025

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ATOZ

Luxembourg Collective Investment Vehicles In A Nutshell - Update May 2025

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Start-Up Tax Credit For "Business Angels": Legislation Introduced Into Luxembourg Parliament

AM

Arendt & Medernach

Corporate Tax In Luxembourg: What You Need To Know

European Union Tax

LL

Loyens & Loeff

Draft Law Introducing A New Start-up Tax Credit For Individuals As From 2026 Released

A

ATOZ

See more

Transfer Pricing

Luxembourg Government Releases Draft Law Implementing DAC8

On 24 July 2025, the Luxembourg government released a draft law aimed at implementing Council Directive 2023/2226 dated 17 October 2023, the so-called "DAC8", amending Directive 2011/16/EU...

A

ATOZ

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

In a ruling of 3 July, the European Court offers further clarity on how intra-group transfer pricing arrangements should be treated for VAT.

European Union Tax

LL

Loyens & Loeff

EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

European Union Tax

LL

Loyens & Loeff

Transfer Pricing Adjustments And VAT For Multinational Groups: Latest CJEU Developments

AM

Arendt & Medernach

Advocate-General: TP Adjustments May Have VAT Implications

European Union Tax

LL

Loyens & Loeff

Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

GP

Goodwin Procter LLP

Welcome Clarification On Dutch Transfer Pricing Mismatch Legislation Scope In Respect Of Deemed Dividend Distribution Due To Non-arm's Length Transaction Between Foreign Subsidiaries

LL

Loyens & Loeff

EU Tax Directives #1: Introduction To EU Tax Directives – New York Office Snippet

LL

Loyens & Loeff

New Luxembourg Tax Circular On Interest Rates For Shareholder Current Accounts

AM

Arendt & Medernach

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Corporate Tax

ATOZ Insights - May 2025

As spring is upon us, the time has come to present our latest edition of our Insights, highlighting recent developments from the Grand Duchy, at European level, and in the Middle East over the past few months.

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ATOZ

Start-Up Tax Credit For "Business Angels": Legislation Introduced Into Luxembourg Parliament

In March 2025, the Ministers of the Economy and Finance jointly unveiled a 10-point action plan to boost Luxembourg's start-up and scale-up ecosystem.

AM

Arendt & Medernach

Corporate Tax In Luxembourg: What You Need To Know

Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited liability set up in one of the following forms...

European Union Tax

LL

Loyens & Loeff

2025 Tax Playbook: 10 Key Changes You Need To Know

LL

Loyens & Loeff

Pillar Two: Jan. 2025 OECD Guidance (Part 1) – New York Office Snippet

European Union Tax

LL

Loyens & Loeff

EU Tax Alert - Highlights 2024

LL

Loyens & Loeff

Luxembourg Introduces Tax Reforms To Enhance Competitiveness

H

Harneys

ATOZ Insights - November 2024

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ATOZ

Luxembourg Tax Reform 2024: Bill No. 8414 Cuts Corporate Tax, Exempts ETFs, Adjusts Income Tax Brackets, And Offers New Benefits For Skilled Foreign Workers

CS

Chevalier & Sciales

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