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.

Luxembourg Tax Alert — Draft Law Introducing A Single Tax Class And Full Individual Taxation

The Luxembourg government has submitted a draft law under Bill 8676 introducing a single personal income tax class and a move to full individual taxation.

GP

Goodwin Procter LLP

OECD Publishes 'Side-by-Side' Package On Pillar Two

On 5 January 2026, the OECD published the Side-by-Side (SbS) package (Package) complementing the Global Anti-Base Erosion Model Rules (GloBE Rules).

European Union Tax

LL

Loyens & Loeff

Luxembourg Council Of State Greenlights Carried Interest Draft Law

Today, the Luxembourg Council of State issued its second opinion on the carried interest draft law (the "Draft Law")...

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ATOZ

Recent Amendments To Luxembourg's Proposed New And Improved Carried Interest Tax Regime

On 17 November 2025, the Luxembourg Parliament published amendments to the new draft carried interest law in response to guidance by Luxembourg's Council of State...

MG

Maples Group

Pillar 2 Law To Be Amended For DAC 9 And OECD Guidance

AM

Arendt & Medernach

Pillar Two And DAC9: Luxembourg Adopts Law Easing Filing Obligations And Clarifies Treatment Of Deferred Taxes

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ATOZ

Luxembourg's New Start-Up Tax Credit: Key Features And Implications For Investors As From 2026

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ATOZ

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

LL

Loyens & Loeff

Bénéficiaire effectif et non-application d'un taux réduit de retenue à la source en présence de dividendes versés à une société luxembourgeoise et reversés à son actionnaire américain

MB

Mayer Brown

Tax Trends And Developments For MNEs In 2026

LL

Loyens & Loeff

Developments In Tariffs And Their Interaction With Transfer Pricing

LL

Loyens & Loeff

WEBINAR REPLAY | The TP Aspects Of Intragroup Loans – Debt-to-equity Ratio – Interest Rate Determination

CL

CMS Luxembourg

DEMPE In Domestic Transfer Pricing Practice: Insights From The Netherlands, Belgium And Luxembourg

European Union Tax

LL

Loyens & Loeff

2026 Luxembourg Budget Announced | Tax Measures To Come

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BSP

Pillar Two And DAC9: Luxembourg Adopts Law Easing Filing Obligations And Clarifies Treatment Of Deferred Taxes

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ATOZ

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

Luxembourg Commercial

AM

Arendt & Medernach

Omnibus I Approved: What's Next For Luxembourg On Sustainability Reporting And Due Diligence?

European Union Commercial

AM

Arendt & Medernach

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

AO

A&O Shearman

Key Challenges In Real Estate Valuations (Video)

Luxembourg Real Estate

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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...

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

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

AM

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

LL

Loyens & Loeff

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

CL

CMS Luxembourg

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Income Tax

Luxembourg Tax Alert — Draft Law Introducing A Single Tax Class And Full Individual Taxation

The Luxembourg government has submitted a draft law under Bill 8676 introducing a single personal income tax class and a move to full individual taxation.

GP

Goodwin Procter LLP

OECD Publishes 'Side-by-Side' Package On Pillar Two

On 5 January 2026, the OECD published the Side-by-Side (SbS) package (Package) complementing the Global Anti-Base Erosion Model Rules (GloBE Rules).

European Union Tax

LL

Loyens & Loeff

Pillar 2 Law To Be Amended For DAC 9 And OECD Guidance

Luxembourg is implementing the format and exchange of Pillar 2 top-up tax information returns and clarifying the treatment of deferred taxes during the transitional phase.

AM

Arendt & Medernach

Pillar Two And DAC9: Luxembourg Adopts Law Easing Filing Obligations And Clarifies Treatment Of Deferred Taxes

A

ATOZ

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

LL

Loyens & Loeff

Tax Trends And Developments For MNEs In 2026

LL

Loyens & Loeff

Launching EU Investment Hubs: US Fund Managers: Competitive Tax Incentives For Front-office Personnel Stationed In Luxembourg – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

LL

Loyens & Loeff

Luxembourg 2026 Budget Bill – Tax Stability

LL

Loyens & Loeff

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Transfer Pricing

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

Luxembourg and Brazil have developed a robust and enduring bilateral relationship, marked by strong diplomatic, economic, and financial ties. Brazil hosts the largest Latin American population in Luxembourg...

LL

Loyens & Loeff

Tax Trends And Developments For MNEs In 2026

As 2025 nears its end, we are pleased to present our annual tax bulletin offering a forward-looking analysis of the expected tax landscape for multinational enterprises (MNEs) in 2026 including valuable tips and takeaways.

LL

Loyens & Loeff

WEBINAR REPLAY | The TP Aspects Of Intragroup Loans – Debt-to-equity Ratio – Interest Rate Determination

We invite you to watch this 30-minutes webinar recording, featuring the second part of Transfer Pricing Webinar Series - "The TP aspects of intragroup loans – debt-to-equity ratio – interest rate determination."

CL

CMS Luxembourg

Developments In Tariffs And Their Interaction With Transfer Pricing

LL

Loyens & Loeff

DEMPE In Domestic Transfer Pricing Practice: Insights From The Netherlands, Belgium And Luxembourg

European Union Tax

LL

Loyens & Loeff

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

LL

Loyens & Loeff

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

AM

Arendt & Medernach

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

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BSP

Luxembourg Government Releases Draft Law Implementing DAC8

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ATOZ

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Corporate Tax

Pillar Two And DAC9: Luxembourg Adopts Law Easing Filing Obligations And Clarifies Treatment Of Deferred Taxes

On 17 December 2025, the Luxembourg Parliament enacted the law on the exchange of information with respect to "top-up tax information return" (the "DAC9 Law"), which transposes...

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ATOZ

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

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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

AM

Arendt & Medernach

Corporate Tax In Luxembourg: What You Need To Know

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

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Latest Videos

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Is Moving To Cyprus For 0% Tax Worth It? (Video)

CA

CYAUSE Audit Services Ltd

2025 Cyprus Suggested Tax Reform; How It Affects You (Video)

CA

CYAUSE Audit Services Ltd

Tax Matters To Consider Before You Relocate To Cyprus (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Cyprus Tax Benefits: 12.5% Corporation Tax, 0% Divided Tax, And More (Video)

CA

CYAUSE Audit Services Ltd

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