Luxembourg: Income Tax

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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

Carried Interest 2.0: Luxembourg Modernises Its Tax Treatment For Fund Managers

On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was submitted to the Luxembourg Chamber of Deputies.

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Goodwin Procter LLP

Luxembourg Carried Interest Taxation: Key Takeaways Of The Proposed New Regime

As announced by the Luxembourg Government in its action plan to enhance Luxembourg competitiveness and attractivity, Bill of Law no 8590 was submitted on 24 July 2025...

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ELVINGER HOSS PRUSSEN, société anonyme

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

Tax And Legal Considerations Of The New Impatriate Regime

Luxembourg Employment

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Loyens & Loeff

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

Luxembourg Finance

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Loyens & Loeff

ATOZ Insights - May 2025

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ATOZ

Luxembourg Collective Investment Vehicles In A Nutshell - Update May 2025

Luxembourg Finance

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ELVINGER HOSS PRUSSEN, société anonyme

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

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

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ATOZ

Luxembourg Accounting Board Issues New Pillar Two Q&A

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Loyens & Loeff

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

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Arendt & Medernach

Liquidation Loss Allowed Notwithstanding Use Of Irish Group Relief Regime

LL

Loyens & Loeff

CoA, July 9, 2025, Order, UPC_CoA_430/2025

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Bardehle Pagenberg

CSSF Circular 25/894 Repeals Circular 15/612 And Expands IFM Reporting Obligations

Luxembourg Finance

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Maples Group

Everyday IP: Turning Up The Heat With Summer Barbecues

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Dennemeyer S.A.

The Berlusconi Case Round N°2: A Reversal By The CJEU

Luxembourg Commercial

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ELVINGER HOSS PRUSSEN, société anonyme

CSRD & Omnibus I: What Luxembourg Companies Need To Know | Eyes On ESG (Video)

Luxembourg Commercial

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Arendt & Medernach

Tax Attention Points For Luxembourg SMAs - New York Office Snippet

To accommodate EU capital raising, US fund managers (USFM) usually set up their investor-facing fund vehicle in Luxembourg, typically in the form of a Luxembourg special limited partnership (SCSp).

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Loyens & Loeff

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

The Specialised Investment Fund (SIF) regime was established in Luxembourg by the Law of 13 February 2007 (the "SIF Law"). The SIF regime's purpose was to offer great flexibility on investment scope while structuring.

Luxembourg Finance

GP

Goodwin Procter LLP

Luxembourg Replaces Tax Treaty Benefits And UCI Residency Certificates Circular

On 24 December 2024, the Luxembourg tax authorities ("LTA") issued Circular L.G.- A n°61 ("Circular") which updated the guidelines on the issuance of tax residency certificates for undertakings for collective investments...

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Maples Group

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

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

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

Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

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Goodwin Procter LLP

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

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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

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ATOZ

Delhi ITAT Upholds TRC Validity For DTAA Benefits

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Dewan P.N. Chopra & Co.

Luxembourg Introduces Tax Reforms To Enhance Competitiveness

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Harneys

Us Fund Managers Raising Capital In Europe: Mind The Luxembourg Reverse Hybrid Rules – New York Office Snippet

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Loyens & Loeff

New Tax Incentive In Luxembourg: Amendment To The Interest Deduction Limitation Rule

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Goodwin Procter LLP

Key Changes To Luxembourg's Tax Regime As Multiple Bills Of Law Adopted

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Arendt & Medernach

Luxembourg Introduces Tax Reforms To Enhance Competitiveness

On 11 December 2024, Luxembourg's Parliament approved a series of tax measures aimed at supporting individuals and boosting the attractiveness of businesses.

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Harneys

Us Fund Managers Raising Capital In Europe: Mind The Luxembourg Reverse Hybrid Rules – New York Office Snippet

The preferred fund vehicle for US fund managers (𝐔𝐒𝐅𝐌𝐬) raising capital in the EU is usually a Luxembourg special limited partnership (𝐒𝐂𝐒𝐩) qualifying as an alternative investment fund.

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Loyens & Loeff

New Tax Incentive In Luxembourg: Amendment To The Interest Deduction Limitation Rule

Among other tax incentives for individuals and corporations, the Luxembourg Parliament adopted on 11 December 2024 an amendment to the interest deduction limitation...

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Goodwin Procter LLP

Key Changes To Luxembourg's Tax Regime As Multiple Bills Of Law Adopted

The Luxembourg Parliament has adopted several important tax bills of law, making significant changes to the country's tax regime for both entities and individuals, and modernising tax administrative procedures.

AM

Arendt & Medernach

Luxembourg Adopts A Series Of Tax Measures To Boost Its Attractiveness

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Loyens & Loeff

Luxembourg SPF Residence Certificate: Key Tax Updates

On 4 June 2024, the Luxembourg Tax Authorities released administrative circular L.I.R. n° 159/2, offering important guidance on the issuance of residence certificates to Luxembourg family wealth management companies ...

CS

Chevalier & Sciales

Global Minimum Taxation (Pillar 2) In Luxembourg: Implementation Of June 2024 OECD Guidance

On 31 October 2024, the Luxembourg government published amendments to bill of law 8396 in order to incorporate the OECD's Pillar 2 Administrative Guidance issued in June 2024 into domestic law.

AM

Arendt & Medernach

Investor Tax Data: Unlocking Opportunities For European Real Estate Funds

Tax opportunities can be unlocked by real estate fund managers when improving their investor tax onboarding process. This publication highlights the need for investor tax data...

AM

Alvarez & Marsal

EU Tax Alert 207

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

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

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Loyens & Loeff

Clarifying Intellectual Property Ownership: An Insight From The Administrative Tribunal Decision Of 26 July 2023

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Chevalier & Sciales

New Circular On The Tax Treatment Of A Simplified Liquidation

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Bonn & Schmitt

New Tax Measures Designed To Reinforce Luxembourg's Attractiveness

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Goodwin Procter LLP

Luxembourg's Tax Law Update: Essential Information On Share Class Mechanisms From Draft Bill N°8388

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Chevalier & Sciales

Luxembourg Unveils Key Tax Measures To Boost Its Economy

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Arendt & Medernach

New Bill Of Law Introducing Major Tax Reliefs

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ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg To Announce Tax Cuts For Corporations And Individuals

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Loyens & Loeff

Back To Basics | Reserved Alternative Investment Fund ("RAIF") In Luxembourg

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CMS Luxembourg

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

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CMS Luxembourg

Back To Basics | Unregulated Special Limited Partnership ("SCSp") In Luxembourg

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CMS Luxembourg

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

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Arendt & Medernach

OECD/IF Releases Further Administrative Guidance On The GloBE Rules

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Loyens & Loeff

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