Luxembourg: Tax Authorities

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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.

US Fund Managers: What To Know About Luxembourg Payroll & Social Security Taxes – New York Office Snippet

Setting up an office in Luxembourg offers strategic advantages for US fund managers to access EU capital markets.

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Loyens & Loeff

Pillar Two: Dutch Tax Authorities Publish Q&A

On 2 September 2025, the Dutch Tax Authorities (DTA) published a question-and-answer (Q&A) regarding the Dutch Minimum Tax Act 2024 (DMTA 2024). The DMTA 2024 implements the EU Pillar Two directive in Dutch law.

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Loyens & Loeff

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...

LL

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.

AO

A&O Shearman

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

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Arendt & Medernach

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

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

Luxembourg Finance

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Arendt & Medernach

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

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

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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

Private Wealth 2025

Luxembourg Wealth Mgt

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CMS Luxembourg

Why Does Diversity Matter More Than Ever In The Financial Sector? (Video)

Luxembourg Finance

AM

Arendt & Medernach

Regulatory Monitoring: EU Version

European Union Finance

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A&O Shearman

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

Luxembourg Technology

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ELVINGER HOSS PRUSSEN, société anonyme

Antitrust Risk Of No-poach Arrangements And Minority Shareholdings: Takeaways Of The Commission Decision Fining Delivery Hero And Glovo

European Union Anti-trust

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ELVINGER HOSS PRUSSEN, société anonyme

ATAD2 CIV Exemption Is Back In The Game!

As a reminder, RHEs are Luxembourg tax transparent entities - such as SCS and SCSp - that are treated as tax opaque in the jurisdiction of the investor and which may, as a result thereof, become taxable in Luxembourg under certain conditions

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ELVINGER HOSS PRUSSEN, société anonyme

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

Landmark Decision On Qualification Of Financial Instruments & Non-recognition Of A Foreign Permanent Establishment

On 17 April 2025, the Luxembourg Higher Administrative Court (Cour administrative), delivered its long awaited decision on case n° 50.602C pertaining to the qualification of interest free loans under Luxembourg tax law and the existence of a permanent establishment in a treaty jurisdiction.

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BSP

Luxembourg Submits Draft Law Transposing DAC9 And Amending Pillar Two Framework

On 24 July 2025, the Luxembourg government released the draft law No. 8591 ("the Draft Law") transposing the Directive (EU) 2025/872 ("DAC9")...

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ATOZ

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

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Goodwin Procter LLP

Luxembourg Government Releases Draft Law Implementing DAC8

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ATOZ

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

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ELVINGER HOSS PRUSSEN, société anonyme

Amendments To Draft Law On Property Tax And Tax On Land Mobilisation Submitted To Parliament

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ATOZ

Tax And Legal Considerations Of The New Impatriate Regime

Luxembourg Employment

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Loyens & Loeff

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

European Union Tax

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Loyens & Loeff

G7 Global Minimum Tax Agreement With The US Announced - Relief For EU Funds And EU-owned MNEs As The US Intend To Drop Withholding Tax Threat

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ATOZ

Today, EU Council Confirms Abandonment Of The Unshell Directive Proposal

European Union Tax

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ATOZ

Impact Of The 30%-ruling And Work-related Costs Scheme On The Definition Of Wages For The Purposes Of The Pseudo-final Levy On Excessive Severance Payments

Luxembourg Employment

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Loyens & Loeff

ATAD 3 / Unshell Directive Proposal Officially Dropped!

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ELVINGER HOSS PRUSSEN, société anonyme

G7 Global Minimum Tax Agreement With The US Announced - Relief For EU Funds And EU-owned MNEs As The US Intend To Drop Withholding Tax Threat

Yesterday, ten days after the conclusion of the last G7 summit held in Canada, US Secretary of the Treasury Scott Bessent announced an international tax agreement reached at the G7.

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ATOZ

Today, EU Council Confirms Abandonment Of The Unshell Directive Proposal

Today, the EU Council approved an ECOFIN report on tax issues (the "Report"), according to which the European Council confirms discontinuation of work on the proposal for a Council Directive...

European Union Tax

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ATOZ

Impact Of The 30%-ruling And Work-related Costs Scheme On The Definition Of Wages For The Purposes Of The Pseudo-final Levy On Excessive Severance Payments

On 4 April 2025, the Dutch Supreme Court ruled that the 30%-reimbursement qualifies as wages for the purposes of the pseudo-final levy on excessive severance payments.

Luxembourg Employment

LL

Loyens & Loeff

ATAD 3 / Unshell Directive Proposal Officially Dropped!

After being stalled at the draft stage for over three years, it results from the ECOFIN report 9960/25 of 18 June 2025...

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ELVINGER HOSS PRUSSEN, société anonyme

ATOZ Insights - May 2025

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ATOZ

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

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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

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

On 14 April 2025, the Council of the EU adopted a directive that amends for the ninth time the existing EU's directive on administrative cooperation ("DAC")...

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ATOZ

Pillar Two: EU Council Adopts DAC9 Proposal

On 14 April 2025, the EU Council adopted the proposed amendment to the Directive on Administrative Cooperation to facilitate the filing and exchanging of Pillar Two-related information in the EU (known as DAC9).

European Union Tax

LL

Loyens & Loeff

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

AM

Arendt & Medernach

Luxembourg Accounting Board Issues New Pillar Two Q&A

LL

Loyens & Loeff

Liquidation Loss Allowed Notwithstanding Use Of Irish Group Relief Regime

LL

Loyens & Loeff

EU Proposal To Simplify Pillar 2 Filing Obligations For MNEs Adopted

European Union Tax

AM

Arendt & Medernach

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

Pillar Two: EU Council Reaches Political Agreement On DAC9 Proposal

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Loyens & Loeff

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

LL

Loyens & Loeff

News On Luxembourg Funds

Luxembourg Finance

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Arnone & Sicomo

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

DAC 6, l'impact de l'arrêt CJUE du 8 décembre 2022, C-694/20

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DSM Avocats à la Cour

New Luxembourg Tax Circular On Interest Rates For Shareholder Current Accounts

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Arendt & Medernach

New Luxembourg Tax Circular On Meal Vouchers

AM

Arendt & Medernach

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Latest Videos

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Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

AM

Arendt & Medernach

Non Domiciled Tax Status Secrets REVEALED! (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Portugal Golden Visa Tax Rules: 2024 Update (Video)

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INGWE

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

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Byrne Wallace

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