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.

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

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...

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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.

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A&O Shearman

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

Regulated funds, SIFs and RAIFs should automatically qualify for the CIV Exemption.

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

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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

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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

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BSP

Explaining The New Carried Interest Tax Regime

KL

Herbert Smith Freehills Kramer LLP

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

Luxembourg Finance

AM

Arendt & Medernach

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

AO

A&O Shearman

Ice Cream Innovations: IP With A Cherry On Top

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Dennemeyer S.A.

Regulatory Monitoring: EU Version

European Union Finance

AO

A&O Shearman

Navigating Luxembourg's Enhanced AML Framework For Funds

Luxembourg Government

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Maples Group

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...

EH

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

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

Luxembourg Employment

LL

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

LL

Loyens & Loeff

ATOZ Insights - May 2025

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ATOZ

Luxembourg Collective Investment Vehicles In A Nutshell - Update May 2025

Luxembourg Finance

EH

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

LL

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

LL

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

Tax Attention Points For Luxembourg SMAs - New York Office Snippet

LL

Loyens & Loeff

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

On 22 March 2025, the Luxembourg Accounting Standards Board (CNC) released a new Q&A (No. 25/035) containing valuable information on the impact of the Pillar 2...

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Arendt & Medernach

Liquidation Loss Allowed Notwithstanding Use Of Irish Group Relief Regime

On 21 March 2025, the Dutch Supreme Court ruled that a taxpayer is allowed to deduct a liquidation loss on its participation in a liquidated subsidiary that transferred losses to group companies...

LL

Loyens & Loeff

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).

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

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

On 15 January 2025, the OECD published the list of countries that have already implemented the Global Anti-Base Erosion (GloBE) Model Rules, also known as Pillar Two, introducing a global minimum level of taxation.

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ATOZ

Delhi ITAT Upholds TRC Validity For DTAA Benefits

SC Lowy P.I. (LUX) S.A.R.L. is a company incorporated in Luxembourg on March 6, 2015, as a Limited Liability Company (LLC). It is registered as a Category II Foreign Portfolio Investor with SEBI...

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Dewan P.N. Chopra & Co.

Luxembourg Introduces Tax Reforms To Enhance Competitiveness

H

Harneys

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

LL

Loyens & Loeff

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

GP

Goodwin Procter LLP

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

AM

Arendt & Medernach

Luxembourg Adopts A Series Of Tax Measures To Boost Its Attractiveness

LL

Loyens & Loeff

Upcoming Changes To Luxembourg's Minimum Wage

Luxembourg Employment

CL

CMS Luxembourg

Major Tax News Not To Miss!

EH

ELVINGER HOSS PRUSSEN, société anonyme

Tax Trends And Developments For MNEs In 2025

LL

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

CS

Chevalier & Sciales

Luxembourg SPF Residence Certificate: Key Tax Updates

CS

Chevalier & Sciales

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

AM

Arendt & Medernach

Investor Tax Data: Unlocking Opportunities For European Real Estate Funds

AM

Alvarez & Marsal

EU Tax Alert 207

European Union Tax

LL

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

LL

Loyens & Loeff

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