Luxembourg: Tax Treaties

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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.

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...

EH

ELVINGER HOSS PRUSSEN, société anonyme

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

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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

Changes To The UK/Luxembourg Double Tax Treaty

DLA Piper

Luxembourg Partnerships In The Asset Management Industry - Update February 2024

EH

ELVINGER HOSS PRUSSEN, société anonyme

BREAKING NEWS: The New Tax Treaty Between Luxembourg And The United Kingdom Enters Into Force

TA

Tiberghien Advocaten

Soparfi : The Luxembourg Holding And Finance Company - Update January 2024

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

New Protocol To The Luxembourg/Germany Double Tax Treaty Applicable As From 2024

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ATOZ

ESG Omnibus Update: Council Adopts Its Final Position On The Second Omnibus Regarding CSRD And CSDDD

European Union Commercial

LL

Loyens & Loeff

Today, EU Council Confirms Abandonment Of The Unshell Directive Proposal

European Union Tax

A

ATOZ

CSRD Update: "Quick Fix" Offers Breathing Space For Wave 1 Companies

Luxembourg Commercial

AM

Arendt & Medernach

Everyday IP: Turning Up The Heat With Summer Barbecues

DG

Dennemeyer S.A.

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

European Union Technology

EH

ELVINGER HOSS PRUSSEN, société anonyme

The 2023 Protocol To The Luxembourg/Germany Double Tax Treaty Ratified By The Luxembourg Parliament

Yesterday, the Luxembourg Parliament passed the law ratifying the protocol (the "2023 Protocol") to the Germany - Luxembourg double tax treaty signed on 6 July 2023.

A

ATOZ

2024 Tax Forecast

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

A

ATOZ

The new double tax treaty between Luxembourg and the United Kingdom ("Treaty") was approved by the Law of 18 September 2023 so that the first provisions will enter into force on 1 January 2024.

EH

ELVINGER HOSS PRUSSEN, société anonyme

"FASTER" Directive Proposal

Proposal for a Council Directive published on 19 June 2023 on Faster and Safer Relief of Excess Withholding Taxes ("FASTER Proposal") seeks to make withholding tax ("WHT")...

EH

ELVINGER HOSS PRUSSEN, société anonyme

ATOZ Insights - December 2023

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ATOZ

Proposal For The Directive "HOT"

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

The New UK-Luxembourg Double Tax Treaty Applicable As From 2024

European Union Tax

A

ATOZ

What Explains The Booming Success Of Credit Funds In Luxembourg?

European Union Finance

LL

Loyens & Loeff

Cross-Border Business Tax: October News

AM

Arendt & Medernach

Pillar Two: OECD Releases Multilateral Convention To Implement Subject To Tax Rule (STTR)

LL

Loyens & Loeff

EC Proposes Harmonized TP Rules And 'Fast-track' Procedure

LL

Loyens & Loeff

Refunds Of WHT – European Court Decision On Discrimination Of Luxembourg Specialised Investment Fund

European Union Tax

A

ATOZ

Updated FAQ Guide On DAC 6 Mandatory Disclosure Rules In Luxembourg

CS

Chevalier & Sciales

Luxembourg And Germany Sign Amending Protocol To Their Tax Treaty

A

ATOZ

EC Proposes Harmonized TP Rules And 'Fast-track' Procedure

On 12 September 2023, the European Commission released a legislative proposal for a Council Directive that integrates key TP principles into EU law, as part of the BEFIT package.

LL

Loyens & Loeff

Refunds Of WHT – European Court Decision On Discrimination Of Luxembourg Specialised Investment Fund

A few weeks ago, an important decision was issued by the Court of Justice of the European Union (the "Court") striking down a German law according to which a Specialised Investment Fund...

European Union Tax

A

ATOZ

Updated FAQ Guide On DAC 6 Mandatory Disclosure Rules In Luxembourg

On 30 June 2023, the Luxembourg tax authorities (LTA) released an update to their FAQ regarding DAC 6 (the Updated FAQ).

CS

Chevalier & Sciales

Luxembourg And Germany Sign Amending Protocol To Their Tax Treaty

On 6 July 2023, Luxembourg and Germany signed an amending protocol ("the Protocol") to the Germany - Luxembourg double tax treaty...

A

ATOZ

Luxembourg Ratifies New Double Tax Treaty With The United Kingdom

LL

Loyens & Loeff

Comparison Table Of Luxembourg Investment Vehicles – Update July 2022

Our comparison table of Luxembourg investment vehicles has been updated. It takes into account the changes to the securitisation law adopted by the law of 25 February 2022.

Luxembourg Finance

CS

Chevalier & Sciales

Für eine bessere Gleichbehandlung von Grenzgängern

Am 6. Juli 2023, die Regierungen des Großherzogtums Luxemburg und der Bundesrepublik Deutschland haben ein Änderungsprotokoll zum Doppelbesteuerungsabkommens unterzeichnet...

AM

Arendt & Medernach

Vers un traitement plus égalitaire des travailleurs frontaliers

Le 6 juillet 2023, les gouvernements du Grand-Duché de Luxembourg et de la République fédérale d'Allemagne ont signé un avenant modifiant la convention fiscale tendant...

AM

Arendt & Medernach

Towards More Equal Treatment Of Cross-border Workers

On 6 July 2023, the governments of Luxembourg and Germany signed an amendment to the tax treaty aimed at avoiding double taxation and preventing tax evasion in relation to taxes...

AM

Arendt & Medernach

New Double Tax Treaty Concluded Between Luxembourg And The United Kingdom

EH

ELVINGER HOSS PRUSSEN, société anonyme

Measures On Telework For Cross-border Workers

EH

ELVINGER HOSS PRUSSEN, société anonyme

Rehaussement Du Seuil En Matière De Sécurité Sociale Pour Les Travailleurs Frontaliers

Luxembourg Employment

LS

Luther S.A.

Raising Of The Social Security Threshold For Cross-Border Employees

Luxembourg Employment

LS

Luther S.A.

EU Commission's Initiatives In Direct Tax Matters: State Of Play

European Union Tax

A

ATOZ

Luxembourg Launches The Ratification Of The New UK-Luxembourg Double Tax Treaty

A

ATOZ

Luxembourg Government Proposes Amendments To Tax Procedures

AM

Arendt & Medernach

Upcoming Amendments To The Luxembourg Procedure In Tax Matters

A

ATOZ

Luxembourg Plans To Amend Tax Procedure And Documentation Rules

LL

Loyens & Loeff

Real Estate Fund Structuring: Market Trend Update (Video)

Luxembourg Real Estate

AM

Arendt & Medernach

Comparison Table Of Luxembourg Investment Vehicles – Update July 2022

Luxembourg Finance

CS

Chevalier & Sciales

Les Frontaliers Français Auront Droit À 34 Jours De Télétravail Par An À Compter Du 1er Janvier 2023

AM

Arendt & Medernach

French Cross-Border Workers Will Be Allowed 34 Teleworking Days Per Year From 1 January 2023

AM

Arendt & Medernach

Newsflash | Report Of The Committee On Economic And Monetary Affairs On The European Commission's Proposed ATAD 3 Directive

European Union Tax

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BSP

Corporate Tax 2022: Luxembourg

MG

Maples Group

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Arendt & Medernach

Tax Webcast - September 2018 (Video)

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Deloitte Cyprus

Tax Webcast - June 2018 (Video)

DC

Deloitte Cyprus

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