Luxembourg: Sales Taxes: VAT, GST

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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 - 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

Proposal To Shift VAT Liabilities To Suppliers And Marketplaces For Low Value Consignments

On 13 May 2025, the Economic and Financial Affairs Council (ECOFIN) reached political agreement on a proposal...

LL

Loyens & Loeff

Enforcing FATCA And CRS Compliance: Luxembourg, Cayman Islands, And BVI Lead The Charge

Since their introduction over 10 years ago, the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS)...

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Marcum

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

EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet

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

Council Adopts DAC9 To Extend Cooperation And Information Exchange Between Tax Authorities To Pillar Two

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ATOZ

Pillar Two: EU Council Adopts DAC9 Proposal

European Union Tax

LL

Loyens & Loeff

Transfer Pricing Adjustments And VAT For Multinational Groups: Latest CJEU Developments

AM

Arendt & Medernach

Advocate-General: TP Adjustments May Have VAT Implications

European Union Tax

LL

Loyens & Loeff

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

PART II Fund Regime - Update May 2025

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Everyday IP: UV And IP – The History Of Sunscreen

DG

Dennemeyer S.A.

An Introduction To FinTech Legal

Luxembourg Technology

EH

ELVINGER HOSS PRUSSEN, société anonyme

Commercial Arbitration: Luxembourg

Luxembourg Litigation

LL

Loyens & Loeff

Newsflash | The Commission Issued A Call For Evidence On The Revision Of The SFDR

Luxembourg Finance

CL

CMS Luxembourg

Related Country Guides

Tax Treaties

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...

MG

Maples Group

News On Luxembourg Funds

Luxembourg has recently introduced significant updates regarding residence certificates for investment funds.

Luxembourg Finance

AS

Arnone & Sicomo

EU Adopts FASTER Directive: A Milestone For Streamlining Withholding Tax Relief

On 10 December 2024, the Council of the EU formally adopted the Faster and Safer Tax Relief of Excess Withholding Taxes (FASTER) directive.

European Union Tax

AM

Arendt & Medernach

Luxembourg Circular N° 821 Introduces New Digital Forms For UCI, SIF, And RAIF Subscription Tax Filings

Luxembourg Finance

CS

Chevalier & Sciales

CJEU Rules That Dutch Interest Deduction Limitation Rule Is Not In Breach Of EU Law

European Union Tax

LL

Loyens & Loeff

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

CL

CMS Luxembourg

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

CL

CMS Luxembourg

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

CL

CMS Luxembourg

Changes To The UK/Luxembourg Double Tax Treaty

DLA Piper

See more

Income Tax

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

See more

Transfer Pricing

EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet

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

European Union Tax

LL

Loyens & Loeff

Transfer Pricing Adjustments And VAT For Multinational Groups: Latest CJEU Developments

Explore the most recent CJEU Advocate General opinions on valuing intragroup services and handling TP adjustments for VAT purposes.

AM

Arendt & Medernach

Advocate-General: TP Adjustments May Have VAT Implications

The Advocate-General has advised the European Court that transfer pricing adjustments that are contractually agreed within the framework of intra-group services may result in a consideration for a supply of services...

European Union Tax

LL

Loyens & Loeff

Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

GP

Goodwin Procter LLP

Welcome Clarification On Dutch Transfer Pricing Mismatch Legislation Scope In Respect Of Deemed Dividend Distribution Due To Non-arm's Length Transaction Between Foreign Subsidiaries

LL

Loyens & Loeff

EU Tax Directives #1: Introduction To EU Tax Directives – New York Office Snippet

LL

Loyens & Loeff

New Luxembourg Tax Circular On Interest Rates For Shareholder Current Accounts

AM

Arendt & Medernach

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

LL

Loyens & Loeff

ATOZ Insights - November 2024

A

ATOZ

See more

Corporate Tax

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

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

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

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

EU Tax Alert - Highlights 2024

LL

Loyens & Loeff

Luxembourg Introduces Tax Reforms To Enhance Competitiveness

H

Harneys

ATOZ Insights - November 2024

A

ATOZ

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

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Latest Videos

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Transfer Pricing: Comparability And Benchmarking In A Small Island State (Video)

BD

BDO Malta

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

BW

Byrne Wallace

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