Luxembourg: Transfer Pricing

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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

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Loyens & Loeff

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

European Union Tax

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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

Tax Attention Points For Luxembourg SMAs - New York Office Snippet

LL

Loyens & Loeff

EU Proposal To Simplify Pillar 2 Filing Obligations For MNEs Adopted

European Union Tax

AM

Arendt & Medernach

Pillar Two: EU Council Reaches Political Agreement On DAC9 Proposal

LL

Loyens & Loeff

Luxembourg Replaces Tax Treaty Benefits And UCI Residency Certificates Circular

MG

Maples Group

Landmark Ruling In AML/CFT: Criminal Proceedings Declared Inadmissible Following CSSF Sanction

Luxembourg Government

AM

Arendt & Medernach

2024 Tax Measures Boosting The Construction Sector Extended Until 30 June 2025

Luxembourg Real Estate

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ATOZ

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

European Union Tax

LL

Loyens & Loeff

ESG Regulations In 2025: Key Changes And What To Expect For Fund Managers

Luxembourg Finance

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Loyens & Loeff

Simplification Measures Announced For EUDR Implementation

Luxembourg Commercial

AM

Arendt & Medernach

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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...

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News On Luxembourg Funds

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

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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.

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

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

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

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

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

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Changes To The UK/Luxembourg Double Tax Treaty

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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

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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...

A

ATOZ

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

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Arendt & Medernach

Liquidation Loss Allowed Notwithstanding Use Of Irish Group Relief Regime

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Tax Attention Points For Luxembourg SMAs - New York Office Snippet

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Was Your SIF Set Up Before 2016? Consider A RAIF Conversion While Evaluating The Benefits Of Maintaining A SIF

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Goodwin Procter LLP

Luxembourg Replaces Tax Treaty Benefits And UCI Residency Certificates Circular

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EU Tax Directives #3: The EU Public CbCR Directive – New York Office Snippet

European Union Tax

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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.

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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

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Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

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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

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

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New Luxembourg Tax Circular On Interest Rates For Shareholder Current Accounts

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

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ATOZ Insights - November 2024

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Corporate Tax

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

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Loyens & Loeff

2025 Tax Playbook: 10 Key Changes You Need To Know

2025 is off to a flying start. Stay ahead with this top 10 list of essential Luxembourg tax reforms.

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Loyens & Loeff

Pillar Two: Jan. 2025 OECD Guidance (Part 1) – 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

EU Tax Alert - Highlights 2024

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Luxembourg Introduces Tax Reforms To Enhance Competitiveness

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Harneys

ATOZ Insights - November 2024

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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

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Chevalier & Sciales

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

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Loyens & Loeff

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