On 28 October 2024, the EU Commission put forward a directive proposal (the…
On 5 November 2024, the Council adopted new measures aimed at modernising 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!
Since 1 January 2021, new rules, including a free trade agreement(1), have governed the relationship between the European Union and the United Kingdom…
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The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than m…
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In addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced t…
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On 19 March 2021, the Platform on Sustainable Finance (“PSF”) delivered its advice on transition financing requested by the Commission&…
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DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on in…
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On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligat…
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The EU legislative machine is in full swing. We have put together a one page timeline to help you anticipate and keep track of the evolution of draft …
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Luxembourg has an attractive IP regime offering an 80% tax exemption of net income and gains from qualifying IP assets.
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The Administration de l’Enregistrement, des Domaines et de la TVA (the Luxembourg VAT authorities) confirmed in Circular n°807 that : …
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Today, the EU Council updated the EU list of non-cooperative tax jurisdictions. The update is an important step as it directly impacts the scope of ap…
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At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020.&…
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On 28 January 2021, the Luxembourg Parliament approved bill of law n°7547 implementing measures concerning the non-tax-deductibility of interest and r…
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Yesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expens…
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On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a…
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On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxem…
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In December last year the European Commission published its much anticipated draft Digital Markets Act.
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It is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main change…
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On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxem…
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On 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretatio…
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With the end of the transition period as of 1 January 2021, the UK officially became a third country with respect to the EU, meaning that the EU VAT D…
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