News from and about the Luxembourg legal community, articles on legal and tax topics and legal library

18/01/21

Digital platforms – The gatekeepers under the EU’s new Digital Markets Act

In December last year the European Commission published its much anticipated draft Digital Markets Act.

15/01/21

Overview of the VAT impacts of Brexit

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…

15/01/21

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

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…

14/01/21

Luxembourg tax authorities issue circular on interest deduction limitation rules

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…

12/01/21

Overview of the VAT impacts of Brexit

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…

11/01/21

ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities

On 23 December 2020, the Luxembourg Budget Law was published in the Mémorial (“the Law”). It contains some tax measures aiming at promoting…

06/01/21

Luxembourg Tax Alert 2021: What's New?

On 19 December 2020, the Luxembourg Parliament voted into law the Budget Act 2021 (the "Budget Act"). In the unprecedented context of COVID-19, the ma…

29/12/20

OECD releases helpful new guidance on transfer pricing during the pandemic

On 18 December 2020, the OECD published its much-anticipated “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”.

28/12/20

Luxembourg 2021 Budget Law: Overview of the key changes

On 14 October 2020, the Luxembourg government submitted to the Parliament the budget bill for fiscal year 2021. It was approved by the Parliament on 1…

17/12/20

Luxembourg 2021 budget law passed, new tax measures introduced

On 15 December 2020, the Luxembourg Parliament approved the 2021 budget bill.

11/12/20

Brexit: European Union Trademarks – Situation as from 1 January 2021

The United Kingdom (“UK”) left the European Union (“EU”) on 31 January 2020 and Brexit’s transition period will end on 31 December 2020. Here is what …

10/12/20

Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

In view of the departure of the United Kingdom from the EU on 1 February 2020 and the forthcoming end of the transitional period on 31 December 2020, …

04/12/20

New Luxembourg circular letter on the participation exemption regime regarding Gibraltar companies

llowing the European Court of Justice (ECJ) ruling of 2 April 2020 in case C-458-181, the Luxembourg direct tax authorities issued a circular letter (…

03/12/20

Measure denying the tax deduction of interest and royalties to entities in blacklisted jurisdictions: scope up…

A draft law adopted by the Luxembourg Government in March 2020, which should be passed soon, will introduce a new Luxembourg tax measure denying under…

03/12/20

The Luxembourg Double Tax Treaties Network

List of double tax treaties in force and in negotiation as of 23 November 2020.

02/12/20

Non-application of the EU Participation Exemption Regime to Gibraltar Companies: Luxembourg Tax Implications C…

On 1 December 2020, the Luxembourg tax authorities issued Circular L.I.R. n°147/2, 166/2 and Eval. N°63 (“Circular”) related to the application of the…

27/11/20

Budget 2021: tax measures

On 14 October 2020, the 2021 budget draft law (the “draft law”) was presented to Parliament. Given the current context of crisis, the Government decid…

20/11/20

CJEU: new developments in the realm of VAT recovery on dead deal costs

In the context of a prospective acquisition of shares in a company in the telecommunications sector, and with the intention of rendering taxable manag…

20/11/20

CJEU clarifies legality of surveillance legislation for national security

Recently, the Court of Justice of the European Union (“CJEU”) ruled on case C-623/171 and the joined cases C-511/18, C-512/182 and C-520/183…

18/11/20

EIOPA outlines approach on product oversight and governance

EIOPA published a paper on its approach to product oversight and governance requirements for insurance distributors and manufacturers

29/01/26

29/01/26

New Carried Interest Regime Law Voted!

26/01/26

26/01/26

Carried interest: Luxembourg modernises its tax regime

22/01/26

22/01/26

New tax incentive for start-up investments: are you ready to maximise this opportunity?

09/02/26

New investment rules for Luxembourg unit-linked life insuran…

29/01/26

US fund managers: structuring considerations for Belgian Pri…

More News & Articles

18/01/21

Digital platforms – The gatekeepers under the EU’s new Digital Markets Act

15/01/21

Overview of the VAT impacts of Brexit

15/01/21

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

14/01/21

Luxembourg tax authorities issue circular on interest deduction limitation rules

12/01/21

Overview of the VAT impacts of Brexit

11/01/21

ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities

06/01/21

Luxembourg Tax Alert 2021: What's New?

29/12/20

OECD releases helpful new guidance on transfer pricing during the pandemic

28/12/20

Luxembourg 2021 Budget Law: Overview of the key changes

17/12/20

Luxembourg 2021 budget law passed, new tax measures introduced

11/12/20

Brexit: European Union Trademarks – Situation as from 1 January 2021

10/12/20

Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

04/12/20

New Luxembourg circular letter on the participation exemption regime regarding Gibraltar companies

03/12/20

Measure denying the tax deduction of interest and royalties to entities in blacklisted jurisdictions: scope up…

03/12/20

The Luxembourg Double Tax Treaties Network

02/12/20

Non-application of the EU Participation Exemption Regime to Gibraltar Companies: Luxembourg Tax Implications C…

27/11/20

Budget 2021: tax measures

20/11/20

CJEU: new developments in the realm of VAT recovery on dead deal costs

20/11/20

CJEU clarifies legality of surveillance legislation for national security

18/11/20

EIOPA outlines approach on product oversight and governance