Luxembourg: Corporate Tax

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Official Publication Of The Newly Updated EU List Of Non-cooperative Tax Jurisdictions: 2 Jurisdictions Added And 3 Removed

Today, the updated list of non‑cooperative jurisdictions for tax purposes, also referred as the EU Blacklist, has been published in the Official Journal of the European Union.

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ATOZ

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

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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

Luxembourg Introduces Tax Reforms To Enhance Competitiveness

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Harneys

ATOZ Insights - November 2024

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ATOZ

Luxembourg Tax Reform 2024: Bill No. 8414 Cuts Corporate Tax, Exempts ETFs, Adjusts Income Tax Brackets, And Offers New Benefits For Skilled Foreign Workers

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Chevalier & Sciales

CSSF Circular 25/901 – Key Changes For Part II UCIs

Luxembourg Strategy

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Maples Group

How Is AI, Experimentation And Smarter Delivery Transforming Legal Work? (Podcast)

Luxembourg Technology

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A&O Shearman

Switching Off AIFMD 2.0 Risk Retention Rules – Transferring Originated Loans Within The Fund's Investment Strategy – New York Office Snippet

Luxembourg Strategy

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Loyens & Loeff

Q4 2025 Wrap-up On Sustainability (Video)

Luxembourg Strategy

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Arendt & Medernach

Official Publication Of The Newly Updated EU List Of Non-cooperative Tax Jurisdictions: 2 Jurisdictions Added And 3 Removed

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ATOZ

EU List Of Non-cooperative Jurisdictions For Tax Purposes Updated By The EU Council

During the ECOFIN meeting held on 8 October 2024, the EU Council approved the updated EU list of non-cooperative jurisdictions for tax purposes ("Blacklist"). The Blacklist is updated twice a year...

European Union Tax

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ATOZ

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

On 4 October 2024, the Court of Justice of the European Union (CJEU) ruled that the Dutch interest deduction limitation rule of Article 10a Corporate Income Tax Act 1969 (CITA) is not in breach of EU law...

European Union Tax

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Loyens & Loeff

New Tax Measures Designed To Reinforce Luxembourg's Attractiveness

On 17 July 2024, the Luxembourg government introduced, under new Bill n° 8414, a comprehensive legislative package meant to modernise and enhance Luxembourg's tax system.

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Goodwin Procter LLP

New Bill Of Law Introducing Major Tax Reliefs

On 17 July 2024, the Luxembourg Minister of Finance presented to Parliament a bill of law (the "Bill") providing a certain number of measures aiming at strengthening the purchasing power of households...

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ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg To Announce Tax Cuts For Corporations And Individuals

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Loyens & Loeff

EU Commission's Initiatives In Direct Tax Matters: State Of Play

European Union Tax

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ATOZ

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

OECD/IF Releases Further Administrative Guidance On The GloBE Rules

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Loyens & Loeff

Pillar Two Law To Be Amended To Incorporate OECD Guidance

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ATOZ

Welcome Modifications Of The Minimum NWT And The Participation Exemption For Dividends And Clarifications On The Partial Liquidation In Case Of The Redemption Of Classes Of Shares

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ATOZ

The Council Reached An Agreement (General Approach) On New Rules For Withholding Tax Procedures (FASTER)

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ATOZ

Corporate Tax In Luxembourg: What You Need To Know

European Union Tax

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Loyens & Loeff

Luxembourg Tax Administration Publishes FAQ On Pillar Two Transition Rules Regarding Deferred Tax Assets And Liabilities

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ATOZ

Draft Guidance On The New Entity Classification Rules For Dutch Tax Purposes: Impact For U.S. Group Structures

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Loyens & Loeff

The Council Reached An Agreement (General Approach) On New Rules For Withholding Tax Procedures (FASTER)

On 14 May 2024, the European and Financial Affairs Council met to discuss the proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes through a compromise...

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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...

European Union Tax

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Loyens & Loeff

Luxembourg Tax Administration Publishes FAQ On Pillar Two Transition Rules Regarding Deferred Tax Assets And Liabilities

On 25 March 2024, the Luxembourg Tax Administration ("LTA") published an FAQ aiming to clarify the application of the law of 22 December 2023...

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ATOZ

Draft Guidance On The New Entity Classification Rules For Dutch Tax Purposes: Impact For U.S. Group Structures

New Dutch tax classification rules for Dutch and foreign entities will enter into force per January 1, 2025.

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Loyens & Loeff

The Bahamas, Belize, The Seychelles & The Turks And Caicos Islands Removed From The EU List Of Non-cooperative Tax Jurisdictions

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ATOZ

On 12 September 2023, the European Commission proposed the Business in Europe: Framework for Taxation directive, which lays down a new, single set of rules to determine the tax base...

European Union Tax

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ELVINGER HOSS PRUSSEN, société anonyme

On 12 September 2023, the European Commission introduced the Transfer Pricing Directive proposal ("TP Proposal").

European Union Tax

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ELVINGER HOSS PRUSSEN, société anonyme

ATOZ Insights - December 2023

The end of 2023 has been marked by the legislative elections and the formation of a new government in Luxembourg. Time has now come to provide you with a few insights on what has happened...

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ATOZ

EU Tax Alert 202

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

European Union Tax

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Loyens & Loeff

Cross-Border Business Tax - EU Commission Proposes BEFIT, Transfer Pricing And Hot Directives

European Union Tax

AM

Arendt & Medernach

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

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ATOZ

Draft Law Transposing Pillar Two Presented To Parliament.

European Union Tax

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ATOZ

Luxembourg Tribunal Held That The Use Of Corporate Tax Losses Amounts To Abuse Of Law: What Went Wrong?

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ATOZ

Free Movement Of Capital Upheld: ECJ Ruling Condemns German Tax Treatment Of Luxembourg Specialised Investment Funds

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Chevalier & Sciales

EU Commission's Initiatives In Corporate Tax Matters: State Of Play

European Union Tax

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ATOZ

Corporate Tax 2023

MG

Maples Group

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

European Commission Releases FASTER Directive Proposal

European Union Tax

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ATOZ

The Netherlands Publishes Bill Of Law To Implement Pillar Two

European Union Tax

LL

Loyens & Loeff

EU Tax Alert 200

European Union Tax

LL

Loyens & Loeff

EU Commission's Initiatives In Direct Tax Matters: State Of Play

European Union Tax

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ATOZ

BVI, Costa Rica, Marshall Islands & Russia Added To The EU List Of Non-Cooperative Tax Jurisdictions

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ATOZ

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