Luxembourg: Tax Authorities

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Landmark Decision On Qualification Of Financial Instruments & Non-recognition Of A Foreign Permanent Establishment

On 17 April 2025, the Luxembourg Higher Administrative Court (Cour administrative), delivered its long awaited decision on case n° 50.602C pertaining to the qualification of interest free loans under Luxembourg tax law and the existence of a permanent establishment in a treaty jurisdiction.

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BSP

Luxembourg Submits Draft Law Transposing DAC9 And Amending Pillar Two Framework

On 24 July 2025, the Luxembourg government released the draft law No. 8591 ("the Draft Law") transposing the Directive (EU) 2025/872 ("DAC9")...

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ATOZ

Carried Interest 2.0: Luxembourg Modernises Its Tax Treatment For Fund Managers

On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was submitted to the Luxembourg Chamber of Deputies.

GP

Goodwin Procter LLP

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

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ELVINGER HOSS PRUSSEN, société anonyme

Amendments To Draft Law On Property Tax And Tax On Land Mobilisation Submitted To Parliament

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ATOZ

Tax And Legal Considerations Of The New Impatriate Regime

Luxembourg Employment

LL

Loyens & Loeff

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

European Union Tax

LL

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

Impact Of The 30%-ruling And Work-related Costs Scheme On The Definition Of Wages For The Purposes Of The Pseudo-final Levy On Excessive Severance Payments

Luxembourg Employment

LL

Loyens & Loeff

ATAD 3 / Unshell Directive Proposal Officially Dropped!

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ELVINGER HOSS PRUSSEN, société anonyme

ATOZ Insights - May 2025

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ATOZ

PART II Fund Regime - Update May 2025

Luxembourg Finance

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ELVINGER HOSS PRUSSEN, société anonyme

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

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

Mobility And Training: How Gen Z Is Transforming Career Journeys (Video)

Luxembourg Law Practice

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ELVINGER HOSS PRUSSEN, société anonyme

CSRD Update: "Quick Fix" Offers Breathing Space For Wave 1 Companies

Luxembourg Commercial

AM

Arendt & Medernach

EFRAG Publishes Amended ESRS Exposure Drafts

Luxembourg Commercial

AM

Arendt & Medernach

Tax And Legal Considerations Of The New Impatriate Regime

Luxembourg Employment

LL

Loyens & Loeff

Funds & Investment Management Update – Ireland And Luxembourg Q1 2025

Directive (EU) 2024/927 amending AIFMD 2011/61/EU and the UCITS Directive 2009/65/EC relating...

European Union Finance

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Maples Group

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

Since their introduction over 10 years ago, the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS)...

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Marcum

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

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

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

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ATOZ

Council Adopts DAC9 To Extend Cooperation And Information Exchange Between Tax Authorities To Pillar Two

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ATOZ

Pillar Two: EU Council Adopts DAC9 Proposal

European Union Tax

LL

Loyens & Loeff

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

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Arendt & Medernach

Luxembourg Accounting Board Issues New Pillar Two Q&A

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Loyens & Loeff

Liquidation Loss Allowed Notwithstanding Use Of Irish Group Relief Regime

LL

Loyens & Loeff

EU Proposal To Simplify Pillar 2 Filing Obligations For MNEs Adopted

European Union Tax

AM

Arendt & Medernach

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

Pillar Two: EU Council Reaches Political Agreement On DAC9 Proposal

LL

Loyens & Loeff

Luxembourg Replaces Tax Treaty Benefits And UCI Residency Certificates Circular

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Maples Group

EU Proposal To Simplify Pillar 2 Filing Obligations For MNEs Adopted

On 11 March 2025, the Council of the EU reached a political agreement on a proposal, known as DAC 9, to amend the directive on administrative cooperation in tax matters.

European Union Tax

AM

Arendt & Medernach

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

The Specialised Investment Fund (SIF) regime was established in Luxembourg by the Law of 13 February 2007 (the "SIF Law"). The SIF regime's purpose was to offer great flexibility on investment scope while structuring.

Luxembourg Finance

GP

Goodwin Procter LLP

Pillar Two: EU Council Reaches Political Agreement On DAC9 Proposal

On 11 March 2025, the EU Council has reached political agreement regarding the proposed amendment to the Directive on Administrative Cooperation to facilitate the filing and exchanging of Pillar Two-related information.

LL

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...

MG

Maples Group

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

European Union Tax

LL

Loyens & Loeff

DAC 6, l'impact de l'arrêt CJUE du 8 décembre 2022, C-694/20

La directive (UE) 2018/822 modifiant la directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l'objet d'une déclaration ...

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DSM Avocats à la Cour

New Luxembourg Tax Circular On Interest Rates For Shareholder Current Accounts

On 29 January 2025, the Luxembourg tax authorities issued Circular L.I.R. n° 164/1, replacing the previous circular dated 23 March 1998.

AM

Arendt & Medernach

New Luxembourg Tax Circular On Meal Vouchers

On 31 January 2025, the Luxembourg tax authorities issued Circular L.I.R. n° 115/21, which replaces the previous circular on meal vouchers dated 3 December 1993.

AM

Arendt & Medernach

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

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.

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ATOZ

AML/CTF Asset Due Diligence Obligations: CSSF Provides Clarifications In An Initial Q&A

Luxembourg Government

GP

Goodwin Procter LLP

Overview Of The New Luxembourg Tax Measures To Improve Talent Attraction And Retention

European Union Tax

AO

A&O Shearman

Tax Disputes Comparative Guide

DA

DSM Avocats à la Cour

The Inside Basis: Tax Insurance In Luxembourg (Podcast)

Luxembourg Finance

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K&L Gates LLP

Pillar Two: Luxembourg Implements Additional OECD Guidance

LL

Loyens & Loeff

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

Luxembourg Finance

AM

Arendt & Medernach

Luxembourg Committed To Revitalising The Construction Sector And The Property Market With Tax Measures

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ATOZ

Luxembourg Active ETF News: Relaxation Of Transparency Rules And Subscription Tax Exemption

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

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

European Union Tax

AM

Arendt & Medernach

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

AM

Arendt & Medernach

New Tax Measures Adopted By The Luxembourg Parliament

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ATOZ

Confidentiality Prevails: CJEU Upholds Lawyer-Client Privilege In Tax And Company Law Matters

Luxembourg Commercial

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Ganado Advocates

Deadline Confirmed For Reporting DORA's ICT Register

AM

Arendt & Medernach

Council Of The EU Adopts FASTER Directive

European Union Tax

LL

Loyens & Loeff

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