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.

Tax And Legal Considerations Of The New Impatriate Regime

In January 2025, Luxembourg recently modified the impatriate tax regime. Its main objective is to attract qualified foreign profiles.

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

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

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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.

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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

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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

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Loyens & Loeff

Tax Attention Points For Luxembourg SMAs - New York Office Snippet

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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

Luxembourg Finance

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Goodwin Procter LLP

Luxembourg Replaces Tax Treaty Benefits And UCI Residency Certificates Circular

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Maples Group

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

European Union Tax

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Loyens & Loeff

ELTIF Snippet Series #1 US Fund Managers – ELTIF As A Gateway To Capital From EU HNWI

Luxembourg Finance

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Loyens & Loeff

Interplay Between PSD2 And MiCA: EBA's No Action Letter

European Union Technology

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ELVINGER HOSS PRUSSEN, société anonyme

Entry Into Application Of DORA

European Union Technology

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Arendt & Medernach

Today, EU Council Confirms Abandonment Of The Unshell Directive Proposal

European Union Tax

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ATOZ

Launching EU Investment Hubs: US Fund Managers: Insourcing Luxembourg Fund Management And Holding Company Functions – New York Office Snippet

Worldwide Finance

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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

Le 28 mars 2023, le Ministère des Finances a déposé son projet de loi n° 8186 dont les dispositions se fixent comme objectifs de modifier et de moderniser certains aspects procéduraux du contentieux fiscal en matière d'impôts directs (le « Projet de loi »).

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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 Adopts A Series Of Tax Measures To Boost Its Attractiveness

On 11 December 2024, the Luxembourg Parliament adopted a series of formerly announced tax measures to support individuals and the competitiveness of businesses.

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Loyens & Loeff

Upcoming Changes To Luxembourg's Minimum Wage

The Luxembourg Parliament (Chambre des Députés) unanimously adopted Bill 8459 amending the Labor Code on 12 December 2024. It will enter into force on 1st January 2025. A motion to review the mechanism.

Luxembourg Employment

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CMS Luxembourg

Major Tax News Not To Miss!

Yesterday, the Luxembourg VAT authorities (Administration de l'enregistrement, des domaines et de la TVA) issued a circular N°781-2 (the "Circular") providing the final guidelines and practical information.

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ELVINGER HOSS PRUSSEN, société anonyme

Tax Trends And Developments For MNEs In 2025

As 2024 nears its end, it is time for our annual tax update. This update focuses on the tax trends and developments we foresee for 2025 and includes tips and takeaways.

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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

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

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

A Luxembourg-based company entered into a licensing agreement as the licensee (Licensee), with a licensor (Licensor) regarding intellectual property rights.

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Chevalier & Sciales

New Circular On The Tax Treatment Of A Simplified Liquidation

On 19 July 2024, the Director of the Direct Tax Administration (the "DTA") issued a circular on the tax treatment of a simplified liquidation (dissolution without liquidation) carried out in accordance with article 1865bis of the Civil Code.

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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

Adaptation Project Of The General Tax Law, The Income Tax Law And The Net Wealth Tax Law

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Bonn & Schmitt

Luxembourg Proposes Amendments To Pillar Two Law

European Union Tax

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Loyens & Loeff

New Case Law On Abusive Use Of A Share Class Redemption

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Loyens & Loeff

Hoge Raad: ook Herstelwet en Overbruggingswet box 3 discriminerend

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Loyens & Loeff

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