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.

Luxembourg 2026 Budget Bill – Tax Stability

The Luxembourg government has submitted its 2026 budget bill to Parliament, reaffirming its commitment to fiscal stability and international competitiveness.

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Loyens & Loeff

Recommendations On Savings And Investment Accounts

On 30 September 2025, the European Commission published two initiatives to advance the Savings and Investments Union.

European Union Finance

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Loyens & Loeff

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

Budget Day 2025: Tax Update Automotive Sector

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Loyens & Loeff

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

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A&O Shearman

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

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Dechert

Revamping The Carried Interest Regime In Luxembourg

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Dechert

Luxembourg Tax Authorities Clarify Reverse Hybrid Rules CIV Exemption Criteria

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Arendt & Medernach

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

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ATOZ

Luxembourg Tax Authorities Clarify CIV Exemption Criteria For Investment Funds

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Arendt & Medernach

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

Luxembourg Finance

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CMS Luxembourg

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

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A&O Shearman

Luxembourg Reverse Hybrid Entity Rules: Clarifications Regarding The CIV Exemption

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Herbert Smith Freehills Kramer LLP

EU List Of Non-Cooperative Jurisdictions For Tax Purposes Confirmed By The EU Council

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ATOZ

AI In The Financial Sector: Trends And Regulation (Video)

Luxembourg Technology

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ELVINGER HOSS PRUSSEN, société anonyme

Cross-border Fund Structuring: Italian Focus (Video)

Luxembourg Real Estate

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Arendt & Medernach

More Clarity On VAT Exemption For M&A Services

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Loyens & Loeff

The European Commission Publishes Draft Guidance For Serious AI Incidents Under The EU AI Act

European Union Technology

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A&O Shearman

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).

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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.

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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

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

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ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Announces Competitive New Tax Regimes For Carried Interest

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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

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

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Loyens & Loeff

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

On 4 April 2025, the Government Council approved draft law n°8526 (hereafter referred to as the "Draft Law"), introducing a new tax credit to encourage individuals to invest in young innovative companies...

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ATOZ

Luxembourg Accounting Board Issues New Pillar Two Q&A

On 22 March, the Luxembourg Accounting Board (CNC) published Q&A 25/035, providing further accounting guidance on the impact of the Pillar 2 rules on the standalone and consolidated...

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Loyens & Loeff

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

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Arendt & Medernach

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

2025 is off to a flying start. Stay ahead with this top 10 list of essential Luxembourg tax reforms.

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Loyens & Loeff

Pillar Two: Jan. 2025 OECD Guidance (Part 1) – 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

Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

On 29 January 2025, the Luxembourg tax authorities published Circular L.I.R. n° 164/1 (Circular), which replaces the previous circular L.I.R. n° 164/1, dated 23 March 1998.

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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 Adopts A Series Of Tax Measures To Boost Its Attractiveness

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Loyens & Loeff

Upcoming Changes To Luxembourg's Minimum Wage

Luxembourg Employment

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CMS Luxembourg

Major Tax News Not To Miss!

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ELVINGER HOSS PRUSSEN, société anonyme

Tax Trends And Developments For MNEs In 2025

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Loyens & Loeff

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

Luxembourg SPF Residence Certificate: Key Tax Updates

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Chevalier & Sciales

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

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Arendt & Medernach

Investor Tax Data: Unlocking Opportunities For European Real Estate Funds

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Alvarez & Marsal

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