Luxembourg: Capital Gains Tax

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Draft Law 8590 | Carried Interest Tax Regime Overhaul

On 24 July 2025, Draft Law No 8590 was submitted to the Luxembourg Parliament (Chambre des Députés) intending to update and render more attractive the tax regime for carried interest granted to managers of alternative investment funds.

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BSP

Explaining The New Carried Interest Tax Regime

A reduced rate of personal income taxation of 11.45% on contractual carried interest, ie, carried interest not materialised by any participation in a fund.

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Herbert Smith Freehills Kramer LLP

Newsflash | Bill 8590 - Carried Interest Regime

On 24 July 2025, the Luxembourg Government submitted the recently announced draft law 8590 to the Luxembourg Chamber of Deputies. This draft law seeks to implement the long-awaited carried interest tax regime...

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CMS Luxembourg

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

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ATOZ

Corporate Tax In Luxembourg: What You Need To Know

European Union Tax

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Loyens & Loeff

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

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

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Loyens & Loeff

AI: A Threat Or An Asset For The Lawyer

Luxembourg Technology

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Loyens & Loeff

Newsflash | ESMA's Final Report On The Review Of The UCITS Eligible Assets Directive

Luxembourg Finance

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CMS Luxembourg

Long-Term Incentive Plans | Remuneration Essentials (Video)

Luxembourg Commercial

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Arendt & Medernach

The Second Wave Of AI Act Provisions Enters Into Force

European Union Technology

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Loyens & Loeff

ESAs Release Guide On DORA Oversight Of Critical Third-party Providers

European Union Finance

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Arendt & Medernach

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

On 30 March 2023, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision in a case that concerns the use of corporate tax losses by a Luxembourg company ("LuxCo").

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ATOZ

New Tax Measures Announced By The Luxembourg Prime Minister

On 11 June 2024, during his speech on the State of Nation, the Luxembourg Prime Minister Luc Frieden has announced a series of measures which include the following tax measures aiming to increase...

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CMS Luxembourg

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

On 12 June 2024, the Luxembourg government presented a bill of law to incorporate clarifications and technical provisions resulting from the OECD's Pillar 2...

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Arendt & Medernach

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...

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ATOZ

Hoge Raad: ook Herstelwet en Overbruggingswet box 3 discriminerend

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Loyens & Loeff

ATOZ Insights - May 2024

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ATOZ

Luxembourg Government Publishes Targeted Tax Reform Proposals Promoting Legal Certainty

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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

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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

Tax Update - December 2023

The Irish Revenue Commissioners ("Revenue") issued an ebrief on 4 December 2023 regarding the publication of an updated manual on section 112B of the Taxes...

European Union Tax

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Matheson

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

On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the United Kingdom...

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Tiberghien Advocaten

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

Fully developed infrastructure of financial services and support functions...

European Union Tax

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ELVINGER HOSS PRUSSEN, société anonyme

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

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Loyens & Loeff

Group Restructuring – Abuse Of Law: Luxembourg Administrative Tribunal Of 15 May 2023, N° 46.042

In 2011, a Luxembourg company (Company A) granted a profit participating loan (Loan) to its Belgian subsidiary (Company B), which held debt securities issued by another entity (the Securities).

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Chevalier & Sciales

Administrative Tribunal Decides In Case Concerning Classes Of Shares

On 14 June 2023, the Administrative Tribunal (the "Tribunal") ruled on whether the use of classes of shares can be considered as an abuse of law. The transaction challenged by the tax authorities...

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ATOZ

Luxembourg And Germany Sign Amending Protocol To Their Tax Treaty

On 6 July 2023, Luxembourg and Germany signed an amending protocol ("the Protocol") to the Germany - Luxembourg double tax treaty...

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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.

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Loyens & Loeff

Luxembourg Launches The Implementation Of The Public CbCR Directive

European Union Tax

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ATOZ

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

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ATOZ

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

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Maples Group

Luxembourg Tax Authorities Clarify Tax Compliance For Reverse Hybrid Entities

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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

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Arendt & Medernach

Tax Lawyers In 2022: Advisors And Defenders

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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

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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

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DSM Avocats à la Cour

2021 Budget Law | New Tax Measures Foreseen

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Wildgen

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