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 Approved Two New Carried Interest Regimes

Following earlier announcements and market consultation, Luxembourg has formally adopted its long‑awaited reform of the carried interest regime.

LL

Loyens & Loeff

VAT Treatment Of Transfer Pricing Adjustments: Advocate General Brings Clarity To A Complex Area

The VAT treatment of transfer pricing (TP) adjustments continues to present difficult challenges, as discussed in our previous newsflash...

AM

Arendt & Medernach

Luxembourg Revamps Its Carried Interest Tax Regime

Eagerly awaited by the Luxembourg asset management industry, the Luxembourg parliament finally adopted bill of law n° 8590 on January 22, 2026 to revamp Luxembourg's carried interest tax regime.

AO

A&O Shearman

WEBINAR REPLAY | How To Tackle The TP Challenges Relating To Intragroup Financing Activities?

We invite you to watch this 30-minutes webinar recording, featuring the third part of Transfer Pricing Webinar Series - "How to tackle the TP challenges relating to intragroup financing activities?"...

CL

CMS Luxembourg

Carried Interest: Luxembourg Modernises Its Tax Regime

AM

Arendt & Medernach

Advocate-General Sheds Light On VAT Implications Of Transfer Pricing Adjustments

European Union Tax

LL

Loyens & Loeff

New Tax Incentive For Start-up Investments: Are You Ready To Maximise This Opportunity?

AM

Arendt & Medernach

EU Tax Alert - Highlights Of 2025

European Union Tax

LL

Loyens & Loeff

Luxembourg Government Submits Draft Law Introducing A Single Tax Class For Individual Taxpayers From 2028

A

ATOZ

Individual Taxation And Tax Class Reform: New Bill Of Law Introduced Into Luxembourg Parliament

AM

Arendt & Medernach

Luxembourg Opens Pillar Two Registration

LL

Loyens & Loeff

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

GP

Goodwin Procter LLP

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

European Union Tax

LL

Loyens & Loeff

Luxembourg Council Of State Greenlights Carried Interest Draft Law

A

ATOZ

EU Commission Unveils "Market Integration Package" Intended To Create More Integrated Capital Markets And Reinforce The Single Rulebook Principle

Luxembourg Finance

AM

Arendt & Medernach

CSSF Streamlines SIFs, SICARs And Part II UCIs Regulations – With An Indirect Impact On RAIFs

Luxembourg Finance

D

Dechert

New Gender-balance Law For Luxembourg-listed Company Boards

Luxembourg Commercial

AO

A&O Shearman

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

European Union Tax

LL

Loyens & Loeff

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

AO

A&O Shearman

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Related Country Guides

Tax Treaties

Carried Interest: Luxembourg Modernises Its Tax Regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest.

AM

Arendt & Medernach

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.

B

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!

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

AS

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

CS

Chevalier & Sciales

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

European Union Tax

LL

Loyens & Loeff

See more

Income Tax

Luxembourg Approved Two New Carried Interest Regimes

Following earlier announcements and market consultation, Luxembourg has formally adopted its long‑awaited reform of the carried interest regime.

LL

Loyens & Loeff

Luxembourg Revamps Its Carried Interest Tax Regime

Eagerly awaited by the Luxembourg asset management industry, the Luxembourg parliament finally adopted bill of law n° 8590 on January 22, 2026 to revamp Luxembourg's carried interest tax regime.

AO

A&O Shearman

Carried Interest: Luxembourg Modernises Its Tax Regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest.

AM

Arendt & Medernach

New Tax Incentive For Start-up Investments: Are You Ready To Maximise This Opportunity?

AM

Arendt & Medernach

EU Tax Alert - Highlights Of 2025

European Union Tax

LL

Loyens & Loeff

Luxembourg Government Submits Draft Law Introducing A Single Tax Class For Individual Taxpayers From 2028

A

ATOZ

Individual Taxation And Tax Class Reform: New Bill Of Law Introduced Into Luxembourg Parliament

AM

Arendt & Medernach

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

GP

Goodwin Procter LLP

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

European Union Tax

LL

Loyens & Loeff

See more

Transfer Pricing

VAT Treatment Of Transfer Pricing Adjustments: Advocate General Brings Clarity To A Complex Area

The VAT treatment of transfer pricing (TP) adjustments continues to present difficult challenges, as discussed in our previous newsflash...

AM

Arendt & Medernach

WEBINAR REPLAY | How To Tackle The TP Challenges Relating To Intragroup Financing Activities?

We invite you to watch this 30-minutes webinar recording, featuring the third part of Transfer Pricing Webinar Series - "How to tackle the TP challenges relating to intragroup financing activities?"...

CL

CMS Luxembourg

Advocate-General Sheds Light On VAT Implications Of Transfer Pricing Adjustments

Advocate-General Kokott has advised the European Court about the VAT aspects of a transfer pricing adjustment for intra-group supplies of goods. She concluded that such transfer pricing adjustments may fall within...

European Union Tax

LL

Loyens & Loeff

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

LL

Loyens & Loeff

Tax Trends And Developments For MNEs In 2026

LL

Loyens & Loeff

WEBINAR REPLAY | 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

See more

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...

A

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").

A

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...

A

ATOZ

Luxembourg Submits Draft Law Transposing DAC9 And Amending Pillar Two Framework

A

ATOZ

ATOZ Insights - May 2025

A

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

See more

Latest Videos

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