Luxembourg: Accounting Standards

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Pillar Two: Dutch Tax Authorities Publish Q&A

On 2 September 2025, the Dutch Tax Authorities (DTA) published a question-and-answer (Q&A) regarding the Dutch Minimum Tax Act 2024 (DMTA 2024). The DMTA 2024 implements the EU Pillar Two directive in Dutch law.

LL

Loyens & Loeff

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

On 22 March 2025, the Luxembourg Accounting Standards Board (CNC) released a new Q&A (No. 25/035) containing valuable information on the impact of the Pillar 2...

AM

Arendt & Medernach

Focus On Forensics (Video)

What does it take to uncover white-collar crimes? Investigating white-collar crimes requires specialised expertise, from forensic accounting to digital forensics, corporate intelligence and litigation support.

Luxembourg Criminal

AM

Arendt & Medernach

Luxembourg Pillar Two Law Amended To Implement OECD Guidelines

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")...

Luxembourg Accounting

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ATOZ

Global Minimum Taxation (Pillar 2) In Luxembourg: Implementation Of 2023 & 2024 OECD Guidance Into Domestic Law

Luxembourg Finance

AM

Arendt & Medernach

Increase Of Accounting Thresholds

Luxembourg Accounting

EH

ELVINGER HOSS PRUSSEN, société anonyme

Proposed Amendments To Pillar Two Law In Luxembourg

Luxembourg Finance

GP

Goodwin Procter LLP

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

AM

Arendt & Medernach

OECD/IF Releases Further Administrative Guidance On The GloBE Rules

LL

Loyens & Loeff

Pillar Two Law To Be Amended To Incorporate OECD Guidance

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ATOZ

Luxembourg Proposes Amendments To Pillar Two Law

European Union Tax

LL

Loyens & Loeff

Bill Of Law (No. 8286) Amending Luxembourg Accounting Law

Luxembourg Accounting

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Luther Luxembourg S.A.

Reform Of Luxembourg's Non-profit (ASBL) Regime: Decoding The Main Amendments

Luxembourg Commercial

DA

DSM Avocats à la Cour

CSRD Update - Luxembourg Draft Bill For The Transposition Of CSRD

Luxembourg Commercial

LL

Loyens & Loeff

Reverse Hybrid Mismatches: Is The CIV Carve-out Finally Decoded?

AO

A&O Shearman

AIFMD 2 And UCITS 6 – Luxembourg Implementation Bill Of Law

Luxembourg Finance

AM

Arendt & Medernach

Q3 2025 Wrap-up On Sustainability | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

US Fund Managers: What To Know About Luxembourg Payroll & Social Security Taxes – New York Office Snippet

LL

Loyens & Loeff

AI In The Financial Sector: Trends And Regulation (Video)

Luxembourg Technology

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ELVINGER HOSS PRUSSEN, société anonyme

ASBLs Régies Par Une Nouvelle Loi

La loi du 21 avril 1928 sur les associations et les fondations sans but lucratif est maintenant abrogée, remplacée par la toute nouvelle loi du 7 août 2023 sur les associations sans but lucratif et les fondations.

Luxembourg Commercial

MOLITOR Avocats à la Cour

A New Law To Rule Non-Profit Associations

On 23 September 2023, the law of 21 April 1928 on non-profit associations and foundations was repealed and replaced by the brand-new law of 7 August 2023.

Luxembourg Commercial

MOLITOR Avocats à la Cour

Accounting – Impact Of The Luxembourg Pillar 2 Rules On 2023 Annual And Consolidated Accounts

In February and March 2024, the Luxembourg Accounting Standards Board (CNC) published two Q&As_ (No. 24/031 and No. 24/032) that provide useful guidance...

European Union Accounting

AM

Arendt & Medernach

Accounting Reform In Luxembourg - Draft Law Submitted To Parliament

Luxembourg government launched the first step of a reform of the Luxembourg accounting legal framework. The main objective is to consolidate into one single law the Luxembourg accounting rules...

Luxembourg Accounting

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Tiberghien Advocaten

Analysis Of The Last Provisions Introduced By The Government In The Law Transposing Pillar Two

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ATOZ

Listing Of Debt Securities On The Luxembourg Stock Exchange

Luxembourg Finance

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ELVINGER HOSS PRUSSEN, société anonyme

Update Of CSSF FAQ On CSSF Circular 22/811 On UCI Administrators

Luxembourg Accounting

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Implements Pillar Two Directive On Time

European Union Tax

LL

Loyens & Loeff

OECD/IF Releases Further Administrative Guidance On The GloBE Rules (Pillar Two)

LL

Loyens & Loeff

Pillar 2 Implementation In Luxembourg: Amendments To Bill Of Law Published

AM

Arendt & Medernach

Luxembourg Pillar Two Bill Of Law Amended To Introduce Additional OECD Guidance

European Union Tax

LL

Loyens & Loeff

Assessing Shareholding Value: Implications Of The Luxembourg Administrative Court's Ruling On Value Impairment And Taxation

CS

Chevalier & Sciales

New Law On Non-Profit Associations And Foundations

Luxembourg Commercial

LS

Luther Luxembourg S.A.

Accounting And Reporting Guidance For US Fund Managers Using Luxembourg Fund Sleeves – New York Office Snippet

Worldwide Accounting

LL

Loyens & Loeff

Luxembourg Pillar Two Bill Of Law Amended To Introduce Additional OECD Guidance

On 13 November, amendments to the bill of law implementing Pillar Two's "GloBE Rules" were published.

European Union Tax

LL

Loyens & Loeff

Assessing Shareholding Value: Implications Of The Luxembourg Administrative Court's Ruling On Value Impairment And Taxation

In a notable decision by the Luxembourg Administrative Court on 9 August 2023 (n. 47.826C), key clarifications on shareholding value assessments were made.

CS

Chevalier & Sciales

New Law On Non-Profit Associations And Foundations

On 28 June 2023, a new law on non-profit organisations and foundations was adopted by Luxembourg Parliament. The new law dated 7 August 2023 and published on 19 September 2023...

Luxembourg Commercial

LS

Luther Luxembourg S.A.

Accounting And Reporting Guidance For US Fund Managers Using Luxembourg Fund Sleeves – New York Office Snippet

The Luxembourg accounting laws do not require an SLP to prepare and publish annual accounts. However, an SLP that qualifies as Alternative Investment Fund ("AIF")...

Worldwide Accounting

LL

Loyens & Loeff

The Modernization Of Luxembourg Accounting Law

Luxembourg Accounting

BS

Bonn & Schmitt

Vote Of The Bill Of Law N°8055 In Relation With The Pilot Regime Regulation: Luxembourg Is Getting Its Ducks In A Row

In order to allow financial market participants to fully explore and take advantage of the opportunities offered by the distributed ledger technology (DLT), which at the same time tackles...

Luxembourg Accounting

LS

Luther Luxembourg S.A.

Luxembourg Tribunal Classified An Interest-free Loan As A (Hidden) Capital Contribution: What Went Wrong?

On 23 September 2022, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision")...

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ATOZ

Recent Tax Developments Impacting The Asset Management Industry In Luxembourg (Video)

The international anti-abuse tax initiative, initially aimed at counteracting aggressive tax strategies used by multinationals, has hit the fund industry hard.

AM

Arendt & Medernach

CSSF Circular 22/811 On UCI Administrators

On May 16, 2022, the CSSF issued a new circular 22/811 regarding the authorisation and organisation of entities acting as UCI administrator (the Circular) replacing Chapter D of Circular IML 91/75.

Luxembourg Finance

CS

Chevalier & Sciales

CSSF Issues Circular On UCI Administrators: What To Know?

Luxembourg Finance

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Ogier

OECD Publishes Pillar Two Model Rules On IIR And UTPR

European Union Tax

LL

Loyens & Loeff

CSSF Announces Enforcement Priorities For 2021 Annual Reports Published By Issuers Subject To The Transparency Law

Luxembourg Finance

LL

Loyens & Loeff

Updated CSSF FAQ On AIFMs: Use Of US GAAP

Luxembourg Accounting

EH

ELVINGER HOSS PRUSSEN, société anonyme

Tax Administrative Guidelines On The Equity Escape Clause

EH

ELVINGER HOSS PRUSSEN, société anonyme

Interest Deduction Limitation Rules: Tax Authorities Release Additional Guidelines

A

ATOZ

Updated FAQ On AIFMs – Removal Of Restrictions On The Use Of US GAAP By SCSp/AIFs

Luxembourg Accounting

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ELVINGER HOSS PRUSSEN, société anonyme

COVID-19: Accounting Obligations And Reports – Regulatory Aspects

Luxembourg Accounting

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ATOZ

New Measures In The Context Of COVID-19: Accounting Obligations And Reports - Regulatory And Corporate Aspects

Luxembourg Commercial

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ATOZ

Why Outsource Your Consolidation Needs?

Luxembourg Commercial

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Intertrust

Impairment Of Goodwill: Will The IASB Reintroduce Previous Requirements?

Luxembourg Commercial

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KPMG Luxembourg

Inside The New IFRS 17 Amendments (Insurers, Take Note)

Luxembourg Insurance

KL

KPMG Luxembourg

The Company Car Accounting Question: Employee Benefit Or Lease?

Luxembourg Employment

KL

KPMG Luxembourg

Debt Restructuring Under IFRS 9: Changes You May Have Missed

Luxembourg Insolvency

KL

KPMG Luxembourg

Materiality In IFRS: It's On

Luxembourg Accounting

KL

KPMG Luxembourg

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Latest Videos

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Alvarez & Marsal

Focus On Forensics (Video)

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Arendt & Medernach

COREP - Common Clients Mistakes (Video)

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CYAUSE Audit Services Ltd

Accounting Work (Video)

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CYAUSE Audit Services Ltd

Are Cryptos Taxed In Cyprus? Both Personally Owned And Corporately Owned? (Video)

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CYAUSE Audit Services Ltd

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