Luxembourg: Corporate Tax

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Luxembourg Submits Draft Law Transposing DAC9 And Amending Pillar Two Framework

On 24 July 2025, the Luxembourg government released the draft law No. 8591 ("the Draft Law") transposing the Directive (EU) 2025/872 ("DAC9")...

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ATOZ

ATOZ Insights - May 2025

As spring is upon us, the time has come to present our latest edition of our Insights, highlighting recent developments from the Grand Duchy, at European level, and in the Middle East over the past few months.

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ATOZ

Start-Up Tax Credit For "Business Angels": Legislation Introduced Into Luxembourg Parliament

In March 2025, the Ministers of the Economy and Finance jointly unveiled a 10-point action plan to boost Luxembourg's start-up and scale-up ecosystem.

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Arendt & Medernach

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

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

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

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

European Union Tax

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ATOZ

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

European Union Tax

LL

Loyens & Loeff

New Tax Measures Designed To Reinforce Luxembourg's Attractiveness

GP

Goodwin Procter LLP

New Bill Of Law Introducing Major Tax Reliefs

EH

ELVINGER HOSS PRUSSEN, société anonyme

Expert Employment Law Support In Luxembourg

Luxembourg Employment

LS

Luther S.A.

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

Luxembourg Finance

CL

CMS Luxembourg

Mobility And Training: How Gen Z Is Transforming Career Journeys (Video)

Luxembourg Law Practice

EH

ELVINGER HOSS PRUSSEN, société anonyme

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

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

Luxembourg Employment

AO

A&O Shearman

Luxembourg To Announce Tax Cuts For Corporations And Individuals

On 17 July 2024, the Luxembourg government released a bill of law proposing a number of tax cuts for both individuals and corporations. This is in line with the political commitments made by the current government...

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Loyens & Loeff

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

Ongoing direct tax initiatives of the European Commission have not really evolved over the past 4 months and why we see more and more EU national Parliaments taking a very critical stand on the reforms...

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

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

OECD/IF Releases Further Administrative Guidance On The GloBE Rules

On 17 June 2024, the OECD / Inclusive Framework (IF) released additional Administrative Guidance on the global minimum taxation rules (GloBE Rules, which form part of the OECD's Pillar Two solution).

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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

LL

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

Amazon And Fiat Rulings Define New, More Contentious Tax Era

European Union Tax

LL

Loyens & Loeff

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

EH

ELVINGER HOSS PRUSSEN, société anonyme

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

On 26 February 2024, the new list of non-cooperative jurisdictions for tax purposes (the "Blacklist") was published in the Official Journal of the European Union.

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ATOZ

Amazon And Fiat Rulings Define New, More Contentious Tax Era

An increase in disputes between companies and tax authorities-kicking off in 2015 with the European Commission intervention in the Fiat case-has come to define the current era of corporate tax.

European Union Tax

LL

Loyens & Loeff

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...

TA

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

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ATOZ

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

Corporate taxpayers with cross-border operations in the EU are expected to be significantly impacted by the proposed BEFIT, Transfer Pricing and HOT Directives.

European Union Tax

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Arendt & Medernach

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

Draft Law Transposing Pillar Two Presented To Parliament.

On 4 August 2023, the text of the draft law (the "Draft Law") transposing the Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise...

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?

On 30 March 2023, the Luxembourg Administrative Tribunal (Tribunal Administratif, the "Tribunal", which is the first instance jurisdiction) held its decision (the "Decision") in a case that concerns...

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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)

MG

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

Luxembourg Launches The Implementation Of The Public CbC Directive

European Union Tax

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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

EU Blacklist: British Virgin Islands, Costa Rica, Marshall Islands And Russia Added; The Bahamas Still Blacklisted

European Union Tax

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Arendt & Medernach

Draft Budget Law 2023: Can Your Luxembourg Partnership Be Liable To Corporate Tax?

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Ogier

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