Luxembourg: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

2026 Luxembourg Budget Announced | Tax Measures To Come

On 8 October 2025, the Luxembourg Minister of Finance presented the 2026 budget (the "Budget Law") oriented towards growth and social cohesion.

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BSP

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

There is no doubt that the recent implementation of the new tariffs in the first half of the year on global imports to and exports from the United States has significantly...

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Loyens & Loeff

Luxembourg 2026 Budget Bill – Tax Stability

The Luxembourg government has submitted its 2026 budget bill to Parliament, reaffirming its commitment to fiscal stability and international competitiveness.

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Loyens & Loeff

More Clarity On VAT Exemption For M&A Services

In recent years, the VAT treatment of M&A services in share transactions – such as corporate finance advisors and investment banks – has been subject to considerable debate

LL

Loyens & Loeff

EU List Of Non-Cooperative Jurisdictions For Tax Purposes Confirmed By The EU Council

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ATOZ

ATOZ Insights - October 2025

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ATOZ

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

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Loyens & Loeff

Pillar Two: Dutch Tax Authorities Publish Q&A

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Loyens & Loeff

Budget Day 2025: Tax Update Automotive Sector

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Loyens & Loeff

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

AO

A&O Shearman

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

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Arendt & Medernach

Welcome Clarifications On The CIV Exemption For Luxembourg's ATAD 2 Reverse-Hybrid Rules

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Dechert

Revamping The Carried Interest Regime In Luxembourg

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Dechert

Luxembourg Tax Authorities Clarify Reverse Hybrid Rules CIV Exemption Criteria

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Arendt & Medernach

Chambers Global Practice Guide To Private Equity 2025: Luxembourg

Luxembourg Commercial

MG

Maples Group

"ESG Should Be Treated As A Systemic Challenge"

Luxembourg Real Estate

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Loyens & Loeff

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

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A&O Shearman

Self-Preferencing And Abuse Of Dominance: The CJEU Judgment In Google Shopping And Beyond

Luxembourg Anti-trust

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ELVINGER HOSS PRUSSEN, société anonyme

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

Luxembourg Commercial

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Arendt & Medernach

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Related Country Guides

Tax Treaties

2026 Luxembourg Budget Announced | Tax Measures To Come

On 8 October 2025, the Luxembourg Minister of Finance presented the 2026 budget (the "Budget Law") oriented towards growth and social cohesion.

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BSP

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

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...

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ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Replaces Tax Treaty Benefits And UCI Residency Certificates Circular

MG

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

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Chevalier & Sciales

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

European Union Tax

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Loyens & Loeff

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

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CMS Luxembourg

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Income Tax

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

There is no doubt that the recent implementation of the new tariffs in the first half of the year on global imports to and exports from the United States has significantly...

LL

Loyens & Loeff

Luxembourg 2026 Budget Bill – Tax Stability

The Luxembourg government has submitted its 2026 budget bill to Parliament, reaffirming its commitment to fiscal stability and international competitiveness.

LL

Loyens & Loeff

Recommendations On Savings And Investment Accounts

On 30 September 2025, the European Commission published two initiatives to advance the Savings and Investments Union.

European Union Finance

LL

Loyens & Loeff

EU List Of Non-Cooperative Jurisdictions For Tax Purposes Confirmed By The EU Council

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ATOZ

ATOZ Insights - October 2025

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ATOZ

Budget Day 2025: Tax Update Automotive Sector

LL

Loyens & Loeff

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

AO

A&O Shearman

Welcome Clarifications On The CIV Exemption For Luxembourg's ATAD 2 Reverse-Hybrid Rules

D

Dechert

Revamping The Carried Interest Regime In Luxembourg

D

Dechert

See more

Transfer Pricing

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

There is no doubt that the recent implementation of the new tariffs in the first half of the year on global imports to and exports from the United States has significantly...

LL

Loyens & Loeff

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

The recent CJEU decision in Arcomet provides binding guidance on the VAT treatment of TP adjustments on intragroup services calculated using an OECD-recommended method.

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Arendt & Medernach

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 Government Releases Draft Law Implementing DAC8

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ATOZ

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

European Union Tax

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Loyens & Loeff

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

European Union Tax

LL

Loyens & Loeff

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

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Arendt & Medernach

Advocate-General: TP Adjustments May Have VAT Implications

European Union Tax

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Loyens & Loeff

Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

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Goodwin Procter LLP

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Corporate Tax

EU List Of Non-Cooperative Jurisdictions For Tax Purposes Confirmed By The EU Council

During today's ECOFIN meeting, the EU Council has reaffirmed the EU list of noncooperative jurisdictions for tax purposes ("Blacklist").

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ATOZ

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...

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ATOZ

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

ATOZ Insights - May 2025

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ATOZ

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

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

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Loyens & Loeff

EU Tax Alert - Highlights 2024

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Loyens & Loeff

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Latest Videos

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SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

I'm A Trader And I Found Out 0% Taxation By Cyprus Companies Are A Game Changer! (Video)

CA

CYAUSE Audit Services Ltd

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

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INGWE

Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

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Byrne Wallace

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