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.

Advocate-General Sheds Light On VAT Implications Of Transfer Pricing Adjustments

Advocate-General Kokott has advised the European Court about the VAT aspects of a transfer pricing adjustment for intra-group supplies of goods. She concluded that such transfer pricing adjustments may fall within...

European Union Tax

LL

Loyens & Loeff

EU Tax Alert - Highlights Of 2025

In the course of 2025, there have been several important developments in the field of EU tax law.

European Union Tax

LL

Loyens & Loeff

Luxembourg Government Submits Draft Law Introducing A Single Tax Class For Individual Taxpayers From 2028

On 6 January 2026, the Luxembourg government released draft law No. 8676 (the "Draft Law") introducing a single tax class for income taxation...

A

ATOZ

Individual Taxation And Tax Class Reform: New Bill Of Law Introduced Into Luxembourg Parliament

On 6 January 2026, the Luxembourg government moved forward with its long-awaited reform of personal income taxation via bill of law 8676...

AM

Arendt & Medernach

Luxembourg Opens Pillar Two Registration

LL

Loyens & Loeff

Luxembourg Tax Alert — Draft Law Introducing A Single Tax Class And Full Individual Taxation

GP

Goodwin Procter LLP

OECD Publishes 'Side-by-Side' Package On Pillar Two

European Union Tax

LL

Loyens & Loeff

Luxembourg Council Of State Greenlights Carried Interest Draft Law

A

ATOZ

Recent Amendments To Luxembourg's Proposed New And Improved Carried Interest Tax Regime

MG

Maples Group

Pillar 2 Law To Be Amended For DAC 9 And OECD Guidance

AM

Arendt & Medernach

Luxembourg's New Start-Up Tax Credit: Key Features And Implications For Investors As From 2026

A

ATOZ

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

LL

Loyens & Loeff

Bénéficiaire effectif et non-application d'un taux réduit de retenue à la source en présence de dividendes versés à une société luxembourgeoise et reversés à son actionnaire américain

MB

Mayer Brown

Tax Trends And Developments For MNEs In 2026

LL

Loyens & Loeff

OECD Publishes 'Side-by-Side' Package On Pillar Two

European Union Tax

LL

Loyens & Loeff

Bill No. 8634 Passed: Key Changes To Luxembourg's Pension Regime

Luxembourg Employment

AO

A&O Shearman

EMIR Reporting: CSSF's & ESMA's Guidance On What Market Participants Need To Know For The 2025-2026 Reporting Cycle

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Invent Horizon: Imagining The Patent System In 2050

DG

Dennemeyer S.A.

NEWSFLASH | Draft Bill No. 8669 — Deferred Payment Of Minimum Capital For Luxembourg S.à R.l.

Luxembourg Commercial

CL

CMS Luxembourg

WEBINAR REPLAY | The TP Aspects Of Intragroup Loans – Debt-to-equity Ratio – Interest Rate Determination

We invite you to watch this 30-minutes webinar recording, featuring the second part of Transfer Pricing Webinar Series - "The TP aspects of intragroup loans – debt-to-equity ratio – interest rate determination."

CL

CMS Luxembourg

Parliament's Finance Committee Passes Amendments To The Carried Interest Draft Law

Yesterday, the Luxembourg parliament published amendments to the carried interest draft law (the "Draft Law") that aims to clarify and modernise the Luxembourg tax regime...

Luxembourg Finance

A

ATOZ

2026 Luxembourg Budget Announced | Tax Measures To Come

On 8 October 2025, the Luxembourg Minister of Finance presented the 2026 budget (the "Budget Law") oriented towards growth and social cohesion.

B

BSP

Chambers Global Practice Guide 2025 - Alternative Funds

Luxembourg is one of the smallest countries in Europe, yet it is a global giant in the investment fund industry. Luxembourg is the second largest investment fund centre...

Luxembourg Finance

LS

Luther Luxembourg S.A.

Luxembourg 2026 Budget Bill – Tax Stability

LL

Loyens & Loeff

Market Commentary: Crypto Liquidations And Hidden Tax Consequences

Luxembourg Technology

A

ATOZ

Recommendations On Savings And Investment Accounts

European Union Finance

LL

Loyens & Loeff

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

A

ATOZ

ATOZ Insights - October 2025

A

ATOZ

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

LL

Loyens & Loeff

Pillar Two: Dutch Tax Authorities Publish Q&A

LL

Loyens & Loeff

Budget Day 2025: Tax Update Automotive Sector

LL

Loyens & Loeff

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

AO

A&O Shearman

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

AM

Arendt & Medernach

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.

LL

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

The recent CJEU decision in Arcomet provides binding guidance on the VAT treatment of TP adjustments on intragroup services calculated using an OECD-recommended method.

AM

Arendt & Medernach

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

D

Dechert

Luxembourg Tax Authorities Clarify CIV Exemption Criteria For Investment Funds

New guidance resolves key uncertainties under ATAD 2 reverse hybrid rules and provides immediate compliance roadmap for fund structures.

AM

Arendt & Medernach

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

On 22 August 2025, the Luxembourg tax authorities ("LTA") published a new Circular (L.I.R. nº 168quater/2, dated 12 August 2025) addressing certain aspects of the Luxembourg reverse hybrid mismatch rules ("RHMR").

Luxembourg Finance

CL

CMS Luxembourg

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

Effective as of fiscal year 2022, a Luxembourg tax transparent entity may, under certain conditions, become subject to Luxembourg corporate income tax if its net income is not taxed as result...

AO

A&O Shearman

Luxembourg Reverse Hybrid Entity Rules: Clarifications Regarding The CIV Exemption

On 22 August 2025, the Luxembourg tax authorities issued a second circular (Circular) on the reverse hybrid entity rules, this time clarifying the exemption applicable to collective investment vehicles (CIV Exemption).

KL

Herbert Smith Freehills Kramer LLP

ATAD2 CIV Exemption Is Back In The Game!

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Tax Authorities Clarify The "CIV Carve-out" Under The Reverse Hybrid Rules

LL

Loyens & Loeff

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

B

BSP

Luxembourg Submits Draft Law Transposing DAC9 And Amending Pillar Two Framework

A

ATOZ

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

GP

Goodwin Procter LLP

Luxembourg Government Releases Draft Law Implementing DAC8

A

ATOZ

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

EH

ELVINGER HOSS PRUSSEN, société anonyme

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

A

ATOZ

Tax And Legal Considerations Of The New Impatriate Regime

Luxembourg Employment

LL

Loyens & Loeff

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

European Union Tax

LL

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

A

ATOZ

Today, EU Council Confirms Abandonment Of The Unshell Directive Proposal

European Union Tax

A

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

LL

Loyens & Loeff

ATAD 3 / Unshell Directive Proposal Officially Dropped!

EH

ELVINGER HOSS PRUSSEN, société anonyme

ATOZ Insights - May 2025

A

ATOZ

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