Luxembourg: Withholding Tax

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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

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Luther Luxembourg S.A.

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

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

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

Luxembourg Wealth Mgt

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Arnone & Sicomo

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

Luxembourg Finance

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Goodwin Procter LLP

2025 Tax Playbook: 10 Key Changes You Need To Know

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Loyens & Loeff

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

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Loyens & Loeff

EU Tax Alert - Highlights 2024

LL

Loyens & Loeff

Luxembourg Introduces Tax Reforms To Enhance Competitiveness

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Harneys

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

European Union Tax

AM

Arendt & Medernach

Key Changes To Luxembourg's Tax Regime As Multiple Bills Of Law Adopted

AM

Arendt & Medernach

Luxembourg Adopts A Series Of Tax Measures To Boost Its Attractiveness

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Loyens & Loeff

The FASTER Directive Introducing New Rules For Withholding Tax Procedures Formally Approved At Today's ECOFIN Meeting

European Union Tax

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ATOZ

"ESG Should Be Treated As A Systemic Challenge"

Luxembourg Real Estate

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Loyens & Loeff

Self-Preferencing And Abuse Of Dominance: The CJEU Judgment In Google Shopping And Beyond

Luxembourg Anti-trust

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ELVINGER HOSS PRUSSEN, société anonyme

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

LL

Loyens & Loeff

UPCOMING WEBINAR: Unlocking IP Department Superpowers: From Challenge To Opportunity - Success Stories And Best Practices From IP Leaders

DG

Dennemeyer S.A.

ESG Claims In Marketing Communications: What You Need To Know | Eyes On ESG (Video)

Luxembourg Commercial

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Arendt & Medernach

ATOZ Insights - November 2024

2024 Luxembourg ongoing initiatives in tax matters – State of play...

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ATOZ

Investor Tax Data: Unlocking Opportunities For European Real Estate Funds

Tax opportunities can be unlocked by real estate fund managers when improving their investor tax onboarding process. This publication highlights the need for investor tax data...

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Alvarez & Marsal

EU Tax Alert 207

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

European Union Tax

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Loyens & Loeff

New Luxembourg Tax Reforms Aim To Boost International Business And Investment Appeal

The new Luxembourg coalition government is demonstrating increasing commitment to improving Luxembourg's tax regimes, introducing a series of draft laws including those applicable...

MG

Maples Group

Luxembourg's Tax Law Update: Essential Information On Share Class Mechanisms From Draft Bill N°8388

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Chevalier & Sciales

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

Tax Controversy: Trends And Developments In Luxembourg

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Loyens & Loeff

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

European Union Tax

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ATOZ

US Fund Managers, Luxembourg Proposes To Codify Withholding Tax – New York Office Snippet

Luxembourg Finance

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Loyens & Loeff

Adaptation Project Of The General Tax Law, The Income Tax Law And The Net Wealth Tax Law

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Bonn & Schmitt

New Case Law On Abusive Use Of A Share Class Redemption

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Loyens & Loeff

Luxembourg Government Proposes Minor Tweaks To Tax Rules Following Recent Case Law

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CMS Luxembourg

US Fund Managers, Luxembourg Proposes To Codify Withholding Tax – New York Office Snippet

US fund managers with an EU investment strategy generally use one or more special limited partnerships ("SCSp") to raise capital from European investors.

Luxembourg Finance

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Loyens & Loeff

Adaptation Project Of The General Tax Law, The Income Tax Law And The Net Wealth Tax Law

On 23 May 2024, the bill of law No. 8388 (the "Bill") was submitted to the Chamber of deputies to amend a series of direct tax provisions.

BS

Bonn & Schmitt

New Case Law On Abusive Use Of A Share Class Redemption

On 4 June 2024, the Administrative Court of Luxembourg issued its awaited final judgment in a case dealing with the application of the general anti-abuse rule (GAAR)...

LL

Loyens & Loeff

Luxembourg Government Proposes Minor Tweaks To Tax Rules Following Recent Case Law

On 23 May 2024, the Luxembourg Government has submitted the tax bill 8388 for approval to the Luxembourg Chamber of deputies. The bill proposes amendments to certain tax provision...

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CMS Luxembourg

Luxembourg Government Publishes Targeted Tax Reform Proposals Promoting Legal Certainty

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Loyens & Loeff

A Practical Guide On Debt Financing For A Luxembourg Holding Company: 10 Tax Situations To Monitor

Please find hereafter a high-level summary of some tax aspects of debt financing at the level of a Luxembourg holding company.

Luxembourg Finance

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Chevalier & Sciales

Changes To The UK/Luxembourg Double Tax Treaty

On 19th July 2023, the Luxembourg Parliament approved the draft law endorsing the revised double tax treaty with the UK (the Treaty). Following the UK's ratification already completed in 2022...

DLA Piper

Luxembourg Partnerships In The Asset Management Industry - Update February 2024

Although the SCS, SCSp and SCA are all "partnerships", the SCS and the SCSp are comparable to Anglo-Saxon types of partnerships...

EH

ELVINGER HOSS PRUSSEN, société anonyme

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

On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the United Kingdom...

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Tiberghien Advocaten

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

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

No White Smoke On ATAD III Proposal In 2023

European Union Tax

CL

CMS Luxembourg

EH

ELVINGER HOSS PRUSSEN, société anonyme

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

"FASTER" Directive Proposal

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Ratifies Amendment To Double Tax Treaty With Germany

LL

Loyens & Loeff

What Explains The Booming Success Of Credit Funds In Luxembourg?

European Union Finance

LL

Loyens & Loeff

Cross-Border Business Tax - EU Commission Proposes BEFIT, Transfer Pricing And Hot Directives

European Union Tax

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Arendt & Medernach

Directive Proposal On BEFIT: A Real Necessity Or Just Another Layer Of Useless Complexity?

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ATOZ

Luxembourg Tax Treatment Of The Redemption Of ‘Alphabet' Share Classes: Insights From The Administrative Tribunal

CS

Chevalier & Sciales

Hidden Dividend Distribution In Luxembourg: Insights From The Administrative Tribunal

CS

Chevalier & Sciales

The FASTER EU Directive Proposal: Real Simplification Of Withholding Tax Refund Procedures Or Just New Additional Reporting And Due Diligence Obligations For Financial Intermediaries?

European Union Tax

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ATOZ

Administrative Tribunal Decides In Case Concerning Classes Of Shares

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ATOZ

Luxembourg Ratifies New Double Tax Treaty With The United Kingdom

LL

Loyens & Loeff

Corporate Tax 2023

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Maples Group

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Latest Videos

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CYAUSE Audit Services Ltd

UCITS 2022 Webinar Series - UCITS Tax Trends And Solutions (Video)

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Arendt & Medernach

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