Luxembourg: Income Tax

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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...

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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...

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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

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Loyens & Loeff

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

The ELTIF is an EEA-wide fund label designed to attract capital from EU HNWIs. In Luxembourg, structuring an ELTIF involves combining three key layers...

Luxembourg Finance

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Loyens & Loeff

ATOZ Insights - May 2025

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ATOZ

Luxembourg Collective Investment Vehicles In A Nutshell - Update May 2025

Luxembourg Finance

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ELVINGER HOSS PRUSSEN, société anonyme

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

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Arendt & Medernach

Corporate Tax In Luxembourg: What You Need To Know

European Union Tax

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Loyens & Loeff

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

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ATOZ

Luxembourg Accounting Board Issues New Pillar Two Q&A

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Loyens & Loeff

New Pillar 2 Q&A Issued By The Luxembourg Accounting Standards Board

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Arendt & Medernach

Liquidation Loss Allowed Notwithstanding Use Of Irish Group Relief Regime

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Loyens & Loeff

Tax Attention Points For Luxembourg SMAs - New York Office Snippet

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Loyens & Loeff

Was Your SIF Set Up Before 2016? Consider A RAIF Conversion While Evaluating The Benefits Of Maintaining A SIF

Luxembourg Finance

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Goodwin Procter LLP

Interplay Between PSD2 And MiCA: EBA's No Action Letter

European Union Technology

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ELVINGER HOSS PRUSSEN, société anonyme

Newsflash | ESMA Provides Advice On The Review Of The UCITS Eligible Assets Directive

Luxembourg Finance

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CMS Luxembourg

CoA, July 9, 2025, Order, UPC_CoA_430/2025

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Bardehle Pagenberg

Restructuring & Insolvency In Luxembourg - Staying Ahead Of The Curve

Luxembourg Insolvency

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Loyens & Loeff

Tax And Legal Considerations Of The New Impatriate Regime

Luxembourg Employment

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Loyens & Loeff

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

EU Tax Directives #3: The EU Public CbCR Directive – New York Office Snippet

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

European Union Tax

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Loyens & Loeff

2025 Tax Playbook: 10 Key Changes You Need To Know

2025 is off to a flying start. Stay ahead with this top 10 list of essential Luxembourg tax reforms.

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Loyens & Loeff

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

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

European Union Tax

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Loyens & Loeff

Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

GP

Goodwin Procter LLP

Les récentes propositions gouvernementales relatives aux modifications de la procédure régissant le contentieux d'impôts directs au Grand-Duché de Luxembourg

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DSM Avocats à la Cour

Pillar Two: The OECD Grants Luxembourg The Transitional Qualified Status And Releases New Guidance On Deferred Tax Assets And The GloBE Information Return

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ATOZ

Delhi ITAT Upholds TRC Validity For DTAA Benefits

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Dewan P.N. Chopra & Co.

Luxembourg Introduces Tax Reforms To Enhance Competitiveness

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Harneys

Us Fund Managers Raising Capital In Europe: Mind The Luxembourg Reverse Hybrid Rules – New York Office Snippet

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Loyens & Loeff

New Tax Incentive In Luxembourg: Amendment To The Interest Deduction Limitation Rule

GP

Goodwin Procter LLP

Key Changes To Luxembourg's Tax Regime As Multiple Bills Of Law Adopted

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Arendt & Medernach

Luxembourg Adopts A Series Of Tax Measures To Boost Its Attractiveness

LL

Loyens & Loeff

Upcoming Changes To Luxembourg's Minimum Wage

Luxembourg Employment

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CMS Luxembourg

New Tax Incentive In Luxembourg: Amendment To The Interest Deduction Limitation Rule

Among other tax incentives for individuals and corporations, the Luxembourg Parliament adopted on 11 December 2024 an amendment to the interest deduction limitation...

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Goodwin Procter LLP

Key Changes To Luxembourg's Tax Regime As Multiple Bills Of Law Adopted

The Luxembourg Parliament has adopted several important tax bills of law, making significant changes to the country's tax regime for both entities and individuals, and modernising tax administrative procedures.

AM

Arendt & Medernach

Luxembourg Adopts A Series Of Tax Measures To Boost Its Attractiveness

On 11 December 2024, the Luxembourg Parliament adopted a series of formerly announced tax measures to support individuals and the competitiveness of businesses.

LL

Loyens & Loeff

Upcoming Changes To Luxembourg's Minimum Wage

The Luxembourg Parliament (Chambre des Députés) unanimously adopted Bill 8459 amending the Labor Code on 12 December 2024. It will enter into force on 1st January 2025. A motion to review the mechanism.

Luxembourg Employment

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CMS Luxembourg

Major Tax News Not To Miss!

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ELVINGER HOSS PRUSSEN, société anonyme

Investor Tax Data: Unlocking Opportunities For European Real Estate Funds

Tax opportunities can be unlocked by real estate fund managers when improving their investor tax onboarding process. This publication highlights the need for investor tax data...

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Alvarez & Marsal

EU Tax Alert 207

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

European Union Tax

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Loyens & Loeff

EU List Of Non-cooperative Jurisdictions For Tax Purposes Updated By The EU Council

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...

European Union Tax

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ATOZ

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

On 4 October 2024, the Court of Justice of the European Union (CJEU) ruled that the Dutch interest deduction limitation rule of Article 10a Corporate Income Tax Act 1969 (CITA) is not in breach of EU law...

European Union Tax

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Loyens & Loeff

Clarifying Intellectual Property Ownership: An Insight From The Administrative Tribunal Decision Of 26 July 2023

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Chevalier & Sciales

New Circular On The Tax Treatment Of A Simplified Liquidation

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Bonn & Schmitt

New Tax Measures Designed To Reinforce Luxembourg's Attractiveness

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Goodwin Procter LLP

Luxembourg's Tax Law Update: Essential Information On Share Class Mechanisms From Draft Bill N°8388

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Chevalier & Sciales

Luxembourg Unveils Key Tax Measures To Boost Its Economy

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Arendt & Medernach

New Bill Of Law Introducing Major Tax Reliefs

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ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg To Announce Tax Cuts For Corporations And Individuals

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Loyens & Loeff

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

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CMS Luxembourg

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

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CMS Luxembourg

Back To Basics | Unregulated Special Limited Partnership ("SCSp") In Luxembourg

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CMS Luxembourg

New Tax Measures Announced By The Luxembourg Prime Minister

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CMS Luxembourg

Global Minimum Taxation (Pillar 2) In Luxembourg: New Bill Of Law Implements 2023 OECD Guidance

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Arendt & Medernach

OECD/IF Releases Further Administrative Guidance On The GloBE Rules

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Loyens & Loeff

Adaptation Project Of The General Tax Law, The Income Tax Law And The Net Wealth Tax Law

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Bonn & Schmitt

Luxembourg Proposes Amendments To Pillar Two Law

European Union Tax

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Loyens & Loeff

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