Luxembourg: Capital Gains Tax

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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

Parliament Set To Approve Extension For Housing Tax Incentives, Establishing 30 June As The Initial Deadline To Qualify

On 25 June 2025, the Luxembourg Parliament is expected to adopt the draft law extending several temporary housing tax incentives originally introduced...

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ATOZ

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

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Loyens & Loeff

2024 Tax Measures Boosting The Construction Sector Extended Until 30 June 2025

Yesterday, the Luxembourg parliament passed a law extending the temporary tax measures introduced by the law dated 22 May 2024 introducing various measures to revive the housing market...

Luxembourg Real Estate

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ATOZ

Luxembourg Wealth Mgt

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Arnone & Sicomo

Delhi ITAT Upholds TRC Validity For DTAA Benefits

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Dewan P.N. Chopra & Co.

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

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ATOZ

Luxembourg Adopts A Series Of Tax Measures To Boost Its Attractiveness

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Loyens & Loeff

New Luxembourg Tax Reforms Aim To Boost International Business And Investment Appeal

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Maples Group

Back To Basics | Specialised Investment Fund ("SIF") In Luxembourg

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CMS Luxembourg

Tax Controversy: Trends And Developments In Luxembourg

LL

Loyens & Loeff

The Use Of Corporate Tax Losses And The Concept Of Abuse Of Law: The Administrative Court Restores Much Needed Legal Certainty

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ATOZ

New Tax Measures Announced By The Luxembourg Prime Minister

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CMS Luxembourg

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

AM

Arendt & Medernach

General Court Clarifies Conditions Under Which Mergers Below EU Thresholds May Be Referred To EU Commission Under Article 22 EUMR

Luxembourg Commercial

AM

Arendt & Medernach

Newsflash | ESMA Provides Advice On The Review Of The UCITS Eligible Assets Directive

Luxembourg Finance

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CMS Luxembourg

Tax, Immigration And Global Talent: How Luxembourg Is Luring Top Professionals With Smart Incentives (Podcast)

Luxembourg Employment

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A&O Shearman

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

Luxembourg Commercial

AM

Arendt & Medernach

Tax And Legal Considerations Of The New Impatriate Regime

Luxembourg Employment

LL

Loyens & Loeff

Pillar Two Law To Be Amended To Incorporate OECD Guidance

On 12 June 2024, a draft law was presented to Parliament to amend the Luxembourg law of 22 December 2023 on the minimum effective taxation of multinational enterprise groups...

A

ATOZ

Hoge Raad: ook Herstelwet en Overbruggingswet box 3 discriminerend

Op 6 juni 2024 heeft de Hoge Raad een belangrijke uitspraak gedaan in vijf zaken over de vermogensrendementsheffing...

LL

Loyens & Loeff

ATOZ Insights - May 2024

On 31 May 2024, a law introducing various measures to revive the construction sector was published.

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ATOZ

Luxembourg Government Publishes Targeted Tax Reform Proposals Promoting Legal Certainty

On 23 May 2024, the Luxembourg government filed a bill of law and a draft of Grand Ducal regulation notably to (i) further clarify the tax treatment of share class redemptions following two judgments issued in 2023...

LL

Loyens & Loeff

Recent Legal Developments In Real Estate

Luxembourg Real Estate

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DSM Avocats à la Cour

Changes To The UK/Luxembourg Double Tax Treaty

DLA Piper

Luxembourg "Still In A Learning Phase" On Pillar 2

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Loyens & Loeff

Tax Update - December 2023

European Union Tax

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Matheson

BREAKING NEWS: The New Tax Treaty Between Luxembourg And The United Kingdom Enters Into Force

TA

Tiberghien Advocaten

Soparfi : The Luxembourg Holding And Finance Company - Update January 2024

European Union Tax

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ELVINGER HOSS PRUSSEN, société anonyme

2024 Tax Forecast

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ATOZ

Luxembourg Ratifies Amendment To Double Tax Treaty With Germany

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Loyens & Loeff

Directive Proposal On BEFIT: A Real Necessity Or Just Another Layer Of Useless Complexity?

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ATOZ

Pillar Two: Book-To-Tax Differences (‘B/T Differences') For Pillar Two (‘P2') Purposes – New York Office Snippet

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Loyens & Loeff

2024 Tax Forecast

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

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ATOZ

Luxembourg Ratifies Amendment To Double Tax Treaty With Germany

On 14 December 2023, the Luxembourg Parliament approved the amendments to the double tax treaty between Germany and Luxembourg.

LL

Loyens & Loeff

Directive Proposal On BEFIT: A Real Necessity Or Just Another Layer Of Useless Complexity?

On 12 September, the EU Commission adopted a key package of initiatives containing notably a Directive Proposal on Business in Europe: Framework for Income Taxation...

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ATOZ

Pillar Two: Book-To-Tax Differences (‘B/T Differences') For Pillar Two (‘P2') Purposes – New York Office Snippet

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes the impact of book-to-tax differences (‘B/T Differences') for Pillar Two (‘P2') purposes.

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Loyens & Loeff

Draft Law Transposing Pillar Two Presented To Parliament.

European Union Tax

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ATOZ

Luxembourg Ratifies New Double Tax Treaty With The United Kingdom

On 19 July 2023, the Luxembourg Parliament ratified the new double tax treaty between the United Kingdom and Luxembourg.

LL

Loyens & Loeff

Luxembourg Launches The Implementation Of The Public CbCR Directive

On 24 February 2023, the draft law ("Draft Law") implementing the so-called "public country-by-country reporting Directive"1 1(the "public CbCR Directive" or "the Directive") was presented...

European Union Tax

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ATOZ

The New UK/Luxembourg Double Tax Treaty Ratified By The Luxembourg Parliament

Today, the Luxembourg Parliament voted the law ratifying the new double tax treaty ("DTT") between the UK and Luxembourg. As the UK has already ratified this new DTT...

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ATOZ

Taxation Of Luxembourg Reverse Hybrid Entities: Initial Administrative Circular And Compliance Guideline (Form 205)

On June 9 2023, the Luxembourg tax authorities released an initial administrative Circular1 regarding the taxation of Luxembourg reverse hybrid entities, which includes tax transparent entities...

MG

Maples Group

Luxembourg Tax Authorities Clarify Tax Compliance For Reverse Hybrid Entities

AM

Arendt & Medernach

Luxembourg Launches The Ratification Of The New UK-Luxembourg Double Tax Treaty

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ATOZ

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

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ATOZ

New UK-Luxembourg Treaty

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ELVINGER HOSS PRUSSEN, société anonyme

New Double Tax Treaty Signed Between Luxembourg And The United Kingdom

AM

Arendt & Medernach

Tax Lawyers In 2022: Advisors And Defenders

DA

DSM Avocats à la Cour

Newsflash | LTA Circular - Real Estate Levy - Mandatory Reporting For Investment Fund Vehicles

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BSP

The New Double Tax Treaty Between Belgium And France

LL

Loyens & Loeff

Rapport D'activité 2020-2021 Du Commissariat Aux Assurances

Luxembourg Insurance

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Wildgen

Crypto Assets In The Focus Of Upcoming Exchange Of Information (DAC8)

Luxembourg Technology

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ATOZ

Recent Legal Developments In Real Estate

Luxembourg Real Estate

DA

DSM Avocats à la Cour

2021 Budget Law | New Tax Measures Foreseen

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Wildgen

Luxembourg Tax Authorities Issue Circular On Interest Deduction Limitation Rules

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ATOZ

Luxembourg Tax Authorities Issue Circular On Interest Deduction Limitation Rule

LL

Loyens & Loeff

New Luxembourg Circular Letter On The Participation Exemption Regime Regarding Gibraltar Companies

AM

Arendt & Medernach

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