Luxembourg: Income 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.

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

Luxembourg has just introduced a new tax credit for investments in start-ups to encourage innovation and entrepreneurship. The incentive applies as from the 2026 tax year and aims to support early-stage companies...

AM

Arendt & Medernach

EU Tax Alert - Highlights Of 2025

In the course of 2025, there have been several important developments in the field of EU tax law.

European Union Tax

LL

Loyens & Loeff

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

On 6 January 2026, the Luxembourg government released draft law No. 8676 (the "Draft Law") introducing a single tax class for income taxation...

A

ATOZ

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

On 6 January 2026, the Luxembourg government moved forward with its long-awaited reform of personal income taxation via bill of law 8676...

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

Pillar 2 Law To Be Amended For DAC 9 And OECD Guidance

AM

Arendt & Medernach

Pillar Two And DAC9: Luxembourg Adopts Law Easing Filing Obligations And Clarifies Treatment Of Deferred Taxes

A

ATOZ

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

LL

Loyens & Loeff

Tax Trends And Developments For MNEs In 2026

LL

Loyens & Loeff

Launching EU Investment Hubs: US Fund Managers: Competitive Tax Incentives For Front-office Personnel Stationed In Luxembourg – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

LL

Loyens & Loeff

Luxembourg 2026 Budget Bill – Tax Stability

LL

Loyens & Loeff

Recommendations On Savings And Investment Accounts

European Union Finance

LL

Loyens & Loeff

US Fund Managers: What To Know About Luxembourg Payroll & Social Security Taxes – New York Office Snippet

LL

Loyens & Loeff

Bill No. 8634 Passed: Key Changes To Luxembourg's Pension Regime

Luxembourg Employment

AO

A&O Shearman

Luxembourg Regulator CSSF Launches Modernisation Of SIF And UCI Part II Fund Regimes

Luxembourg Finance

LL

Loyens & Loeff

Retail Investment Strategy – What Fund Managers Should Know

European Union Finance

LL

Loyens & Loeff

Everyday IP: Coffee (And Tea) To Ease The Daily Grind

DG

Dennemeyer S.A.

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

Budget Day 2025: Tax Update Automotive Sector

In this Tax Update, we list the most important tax proposals from the 2026 Tax Plan. From the pseudo-final levy on business lease cars to the abolition of the reduced additional tax liability for electric cars...

LL

Loyens & Loeff

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

In this episode, Johanna Tschurtschenthaler (counsel, Tax) and Chiara Wolf (associate, Tax) return to one of Luxembourg's most puzzling tax topics: the reverse hybrid mismatch rule under ATAD 2.

AO

A&O Shearman

Welcome Clarifications On The CIV Exemption For Luxembourg's ATAD 2 Reverse-Hybrid Rules

D

Dechert

Revamping The Carried Interest Regime In Luxembourg

D

Dechert

Luxembourg Tax Authorities Clarify Reverse Hybrid Rules CIV Exemption Criteria

AM

Arendt & Medernach

Luxembourg Releases Circular On The CIV Carve-Out From The Reverse Hybrid Mismatch Rule

A

ATOZ

Luxembourg Tax Authorities Clarify CIV Exemption Criteria For Investment Funds

AM

Arendt & Medernach

Luxembourg Clarifies The Exclusion For Collective Investment Vehicles - Key Points For Investment Funds

Luxembourg Finance

CL

CMS Luxembourg

Luxembourg Tax Administration Clarifies CIV Carve-out Under Reverse Hybrid Mismatch Rule

AO

A&O Shearman

Luxembourg Reverse Hybrid Entity Rules: Clarifications Regarding The CIV Exemption

KL

Herbert Smith Freehills Kramer LLP

Luxembourg Tax Authorities Clarify The "CIV Carve-out" Under The Reverse Hybrid Rules

LL

Loyens & Loeff

Draft Law 8590 | Carried Interest Tax Regime Overhaul

B

BSP

Luxembourg Tax Administration Clarifies CIV Carve-out Under Reverse Hybrid Mismatch Rule

Effective as of fiscal year 2022, a Luxembourg tax transparent entity may, under certain conditions, become subject to Luxembourg corporate income tax if its net income is not taxed as result...

AO

A&O Shearman

Luxembourg Reverse Hybrid Entity Rules: Clarifications Regarding The CIV Exemption

On 22 August 2025, the Luxembourg tax authorities issued a second circular (Circular) on the reverse hybrid entity rules, this time clarifying the exemption applicable to collective investment vehicles (CIV Exemption).

KL

Herbert Smith Freehills Kramer LLP

Luxembourg Tax Authorities Clarify The "CIV Carve-out" Under The Reverse Hybrid Rules

On 22 August 2025, the Luxembourg tax authorities published a second circular on the application of the reverse hybrid rules (LIR 168quater/2).

LL

Loyens & Loeff

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.

B

BSP

Explaining The New Carried Interest Tax Regime

KL

Herbert Smith Freehills Kramer LLP

ELTIF Snippet Series #2 US Fund Managers: Pairing The ELTIF's With A Luxembourg Fund Label And Selecting Its Legal Form

The ELTIF is an EEA-wide fund label designed to attract capital from EU HNWIs. In Luxembourg, structuring an ELTIF involves combining three key layers...

Luxembourg Finance

LL

Loyens & Loeff

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.

A

ATOZ

Luxembourg Collective Investment Vehicles In A Nutshell - Update May 2025

stands for undertakings for collective investment in transferable securities and designates those investment funds which have been set up in compliance...

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

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.

AM

Arendt & Medernach

Corporate Tax In Luxembourg: What You Need To Know

European Union Tax

LL

Loyens & Loeff

Draft Law Introducing A New Start-up Tax Credit For Individuals As From 2026 Released

A

ATOZ

Luxembourg Accounting Board Issues New Pillar Two Q&A

LL

Loyens & Loeff

New Pillar 2 Q&A Issued By The Luxembourg Accounting Standards Board

AM

Arendt & Medernach

Liquidation Loss Allowed Notwithstanding Use Of Irish Group Relief Regime

LL

Loyens & Loeff

Tax Attention Points For Luxembourg SMAs - New York Office Snippet

LL

Loyens & Loeff

Was Your SIF Set Up Before 2016? Consider A RAIF Conversion While Evaluating The Benefits Of Maintaining A SIF

Luxembourg Finance

GP

Goodwin Procter LLP

Luxembourg Replaces Tax Treaty Benefits And UCI Residency Certificates Circular

MG

Maples Group

EU Tax Directives #3: The EU Public CbCR Directive – New York Office Snippet

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

Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

GP

Goodwin Procter LLP

Les récentes propositions gouvernementales relatives aux modifications de la procédure régissant le contentieux d'impôts directs au Grand-Duché de Luxembourg

DA

DSM Avocats à la Cour

Pillar Two: The OECD Grants Luxembourg The Transitional Qualified Status And Releases New Guidance On Deferred Tax Assets And The GloBE Information Return

A

ATOZ

Delhi ITAT Upholds TRC Validity For DTAA Benefits

DC

Dewan P.N. Chopra & Co.

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