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On 22 March, the Luxembourg Accounting Board (CNC) published Q&A 25/035…
Yesterday, the Luxembourg parliament passed a law extending the temporary t…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Luxembourg and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the conte…
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The common reporting standard (“CRS”), which has been implemented in Luxembourg by the law of 18 December 2015, has introduced an automatic exchange o…
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On 7 June 2022, the UK and Luxembourg governments signed a protocol to amend the double tax treaty (the treaty) between both jurisdictions. As set out…
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On 12 May 2022, the reporter of the Committee on Economic and Monetary Affairs of the European Parliament (ECON) published its draft report (the …
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On 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty (the “New Treaty”) repla…
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On 3 June 2022, the Council of the European Union adopted new restrictive measures against Russia due to the ongoing conflict in Ukraine.
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In a recent decision of 31 March 2022, the Luxembourg Administrative Court (the “Court”) ruled on whether contributions to the “115 Account” …
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Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base …
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The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corpor…
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On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBR…
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On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a …
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After the entry into force of the Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector on 10 March 2021 ("…
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In a recent decision, the Luxembourg Supreme Court (Cour de cassation) rejected an appeal (pourvoi en cassation) lodged by Luxembourg VAT authorities …
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On 20 January 2022, the Luxembourg tax authorities (the LTA) published the circular PRE_IMM n°1 (the Circular) which clarifies the provision…
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The Luxembourg Court of Cassation had the opportunity to adjudicate at last instance on a condition for the right to deduct VAT asserted by the Luxemb…
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The Court of Justice of the European Union has further clarified the concept of a ‘fixed establishment’ for VAT purposes
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On 9 March 2022, a draft law was presented to Parliament in order to remove the exemption applicable to securitisation entities within the meaning of …
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On 9 March 2022, a bill amending Article 168bis of the Luxembourg Income Tax Act was brought before Parliament. The bill aims to remove 2017 securitis…
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On 9th March 2022, the Luxembourg Ministry of Finance introduced a new bill of law n°7974 before the Luxembourg Parliament, which amends the curr…
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The Luxembourg tax authorities (“LTA”) released a new circular on 20 January 2022 (PRE_IMM n°1) (the “Circular”) regarding the real estate levy previo…
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