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

European Commission requests Luxembourg to amend its tax rules on foreign securitisation enterprises & its…

Yesterday (15 May), the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax …

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DAC 6 reporting obligations starting as from 1 October 2020

On 8 May 2020, as a result of the COVID-19 pandemic, the EU Commission proposed a three-month postponement of the starting date for the filing and exc…

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Have competition authorities adopted any official position concerning the impact of the COVID-19 crisis on the…

On 23 March 2020, the European Competition Network (ECN), of which the European Commission and the national competition authorities of all EU Member S…

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Coronavirus crisis: More flexibility for European structural and investment funds

On 23 April 2020, the European Union adopted Regulation (EU) N° 2020/558 on specific measures to provide exceptional flexibility in the use of Europea…

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The impact of the COVID-19 crisis on cross-border commuting and the residence status of individuals: some rema…

On 3 April 2020, the OECD Secretariat issued its analysis on tax treaties and the impact of the COVID-19 crisis. The guidance deals with (a) concerns …

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Luxembourg announces additional deadline extensions in direct tax matters

A new bill seeks to grant a one-year extension for claims whose collection is entrusted to the Luxembourg tax authorities (such as direct taxes and so…

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Guidance on Luxembourg CFC Rules

Whilst some countries have had comprehensive rules on controlled foreign corporations for years, Luxembourg only introduced such rules recently, furth…

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Parent-Subsidiary Directive not applicable to Gibraltar companies

On 2 April 2020, the European Court of Justice ("ECJ") (Case-458-18) ruled that a company incorpored in Gibraltard an subject to Gibraltar C…

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COVID-19: What is the Impact on the Free Movement of Persons?

The coronavirus has spread around the globe and the scale of the threat faced today underlines the imperative need for coordinated restriction measure…

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New deadline extensions in fiscal matters

Further to the Luxembourg government’s decision to introduce several tax measures in favour of legal and natural persons, as announced on 17 March 202…

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COVID-19 crisis: New draft law to extend deadlines in fiscal matters

On 8 April 2020, Luxembourg Parliament released the draft law n°7555 addressing the extension of deadlines in fiscal, financial and budgetar…

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Coronavirus crisis: the European Commission extends its State aid Temporary Framework to support the economy

The European Commission adopted on 19 March 2020 the adapted Temporary Framework to allow Member States to grant more generous aid over a longer perio…

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New bill of law that denies tax deduction of interest and royalties paid to EU blacklisted countries

On 30 March 2020, the Luxembourg government published a bill of law with number 7547 (the “Bill”) to deny the tax deductibility of interest and royalt…

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Luxembourg: Non-deductibility of interest and royalties due or paid to related enterprises in non-cooperative …

On 30 March 2020, the Luxembourg finance minister introduced a bill ("the bill") aimed at implementing European Union (EU) recommended preventive meas…

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CJEU renders important decision on the liability of online platforms in trade mark infringement cases

On 2 April 2020, the Court of Justice of the European Union (“CJEU”) rendered a judgment (C-567/18) clarifying the potential liability of Amazon and o…

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New Luxembourg bill on payments to EU ‘black-list’ countries

On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the EU Council on 5 December 20…

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Government Economic Measures Summary

Tax payment deadlines been extended Companies and self-employed individuals deriving their income from a commercial, agricultural, forestry, or liber…

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Upcoming measure denying the tax deduction of interest and royalties to entities in blacklisted jurisdictions

Yesterday (26 March), the Luxembourg Government adopted a draft law amending the Luxembourg income tax law so as to deny, in Luxembourg, the deduction…

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BlackRock VAT case: no exemption for management services supplied for both SIFs and non-SIFs

On 11 March 2020, Advocate General Pikamäe (the “AG”) of the Court of Justice of the European Union (the “CJEU”) released his opinion in the BlackRock…

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COVID-19: Overview of Luxembourg supporting measures

The Covid-19 outbreak has been declared a public health emergency of international concern by the World Health Organization, causing unprece…

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