News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

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08/11/24
EU Commission adopted a DAC9 proposal to ease filing obligat…

On 28 October 2024, the EU Commission put forward a directive proposal (the…

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05/11/24
Council of the EU finally agrees on VAT in the digital age p…

On 5 November 2024, the Council adopted new measures aimed at modernising t…

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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!

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More News & Articles

2017 Securitisation Entities to Be Made Subject to (ATAD 1) Interest Deduction Limitation Rules

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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EU regulated securitization vehicles soon into the scope of the Luxembourg interest deduction limitation rule

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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Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles

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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Global Minimum Taxation (Pillar 2): OECD Commentary and Consultation and Updated Draft EU Directive

On 14 March 2022, the OECD published the commentary on the OECD “GloBE” Model Rules concerning the introduction of a minimum effective tax rate worldw…

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Accès public des informations des bénéficiaires effectifs : l’avocat général valide !

Transposant l’article 30 de la directive (UE) 2015/849 du Parlement européen et du Conseil du 20 mai 2015 relative à la prévention de l’utilisation du…

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Luxembourg real estate investments: the clock is ticking

The deadline is fast approaching for certain investment funds to meet their fiscal obligation to report on their holding or non-holding of Luxemb…

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EU and UK Sanctions against Russia: a focus on the Financial Sector

In recent days the EU and the UK have adopted and expanded a number of  sanctions measures against Russian and Belarusian individuals a…

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New EU economic sanctions against Russia

EU institutions announced that the EU will respond with economic sanctions against those involved in Russian action against Ukraine.

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Getting ready for the pan-European Personal Pension Product in Luxembourg

Having laid down the rules for the pan-European Personal Pension Product (or PEPP), Luxembourg is now prepared for when the harmonised EU PEPP regime …

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Russia’s invasion of Ukraine: sanctions and trade restrictions overview

In response to Russia’s invasion of Ukraine, the EU has progressively adopted a series of new sanctions and trade restrictions targeted at Russia, Bel…

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European Electronic Communication Code adopted

The Law of 17 December 2021 on electronic communications networks and services ("Law") was published on 22 December 2021 and came into force on 26 Dec…

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New edition of the OECD Transfer Pricing Guidelines released

On 20 January 2022, the OECD released a new version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.&nbs…

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ATAD 3 Directive : somme clarity as " Economic Substance"?

The dynamism of the EU Commission in the field of combating tax evasion seems to be limitless, after the recent initiatives culminating with ATAD (Ant…

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Luxembourg further improves the flexibility and attractiveness of its securitisation regime

Today, the law modifying the law dated 22 March 2004 on securitisation (the “Securitisation Law”) was adopted (the “Law”).

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Short term consultation on Pillar One’s framework for nexus and revenue sourcing rules

On 4 February 2022, the OECD Secretariat released an update on “Pillar One”, the OECD/G20 Inclusive Framework’s effort to reallocate some taxing right…

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Extension until 31 December 2022 of the legal measures for taking corporate decisions remotely: legal and tax …

The corporate law derogative measures regarding the holding of remote meetings or the taking of written resolutions for entities in relation with the …

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OECD releases updated transfer pricing guidelines

On 20 January 2022, the Organisation for Economic Cooperation and Development (OECD) issued an update to its July 2017 Transfer Pricing Guideline…

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European Electronic Communication Code adopted

The Law of 17 December 2021 on electronic communications networks and services  (the "Law") was published on 22 December 2021 and came …

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International sanctions update – Is the EU getting tougher on sanctions?

On 13 December 2021, the Council of the EU adopted restrictive measures against the Wagner group, a Russia-based unincorporated private military entit…

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Luxembourg budget bill for 2022

On 16 December 2021 the Luxembourg budget bill for 2022 (n°7878) has been adopted by the Luxembourg Parliament (the Law). In general, the Law aim…

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