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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29/01/26
29/01/26
New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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26/01/26
26/01/26
Carried interest: Luxembourg modernises its tax regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest. This marks a significant step forward in modernising…

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22/01/26
22/01/26
New tax incentive for start-up investments: are you ready to maximise this opportunity?

Luxembourg has just introduced a new tax credit for investments in start-ups to encourage innovation and entrepreneurship. The incentive applies as from the 2026 tax year and aims …

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09/02/26
New investment rules for Luxembourg unit-linked life insuran…

On 28 January 2026, the Commissariat aux assurances (CAA) released circular…

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29/01/26
US fund managers: structuring considerations for Belgian Pri…

US fund managers rely on a Luxembourg access point (Lux Fund) within their …

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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

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15/11/18
CJEU: Open door for VAT recovery on transaction costs in case of share disposal

On 8 November 2018, the Court of Justice of the European Union (“CJEU”) released its decision in the C&D Foods Acquisition ApS case (C-502/17) con…

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14/11/18
CJEU doesn't like the taste of copyright

Today, the Court of Justice of the European Union ("CJEU") decided that the taste of a food product is not eligible for copyright protection.

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12/11/18
CJEU: VAT on share disposal costs recoverable in certain cases

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in …

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24/10/18
The German Federal Tax Court limits German CFC rules and anti-abuse provisions to wholly artificial arrangemen…

In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other …

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18/10/18
ECJ: VAT on abort costs fully deductible

VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration …

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08/10/18
Aide à l'innovation : à quoi les start-up peuvent-elles prétendre ?

Dans un contexte d’évolution constante en matière entreprenariale et face à l’émergence de nouvelles activités sur le marché, la modification de la lé…

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20/09/18
EU Commission finds no illegal State Aid in the McDonald's Case

On 19 September 2018, the EU Commission announced its decision in the McDonald's State Aid investigations. According to a press release1, th…

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18/09/18
Upcoming German tax law changes relevant to real estate investments

On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussi…

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10/09/18
Luxembourg has started the MLI ratification procedure

On 7 June 2017 Luxembourg and more than 70 other jurisdictions signed the multilateral instrument (“MLI”) to integrate base erosion and profit shiftin…

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13/08/18
VAT deduction right of holding companies - New Guidelines published by the VAT authorities

On 11 June 2018, the Luxembourg VAT Authorities published Circular n° 765-1 providing additional guidelines on the VAT deduction right of partial VAT …

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13/08/18
Draft Law for the ATAD 1 Implementation

On June 18th 2018, the Luxembourg government published a draft law implementing the first Anti-Tax Avoidance Directive (hereafter “ATAD”) into Luxembo…

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08/08/18
Tax Treatment of virtual currencies

Following decisions of the Court of Justice of the European Union1 and of the French Conseil d’Etat2 dealing with virtual currencies (e…

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02/08/18
New reporting requirements on transactions with related parties

On 7 May 2018, the Luxembourg tax authorities released a circular introducing for Luxembourg corporate taxpayers some new reporting requirem…

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30/07/18
VAT group legislation voted

The bill of law n°7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 Ju…

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26/07/18
CJEU in Truvada case: no SPC for A+B (unless "the claims relate necessarily and specifically to that combinati…

Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementar…

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20/07/18
The OECD releases the Base Erosion and Profit Shifting (BEPS) public discussion draft on BEPS actions 8-10: Fi…

On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of t…

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11/07/18
Unrestricted VAT deduction for active holding companies

On 5 July 2018, the Court of Justice of the European Union (“CJEU”) released a welcome decision in the Marle Participations case (C-320/17) concerning…

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04/07/18
Luxembourg Implementation of Anti-Tax Avoidance Directive

On 20 June 2018, the Luxembourg Government filed the bill of law n°7318 (“Draft Law”) implementing the so-called Anti-Tax Avoidance Directive (“ATAD 1…

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03/07/18
Transfer pricing: new requirements in 2017 tax returns

The Luxembourg Tax Authorities (“LTA”) inserted in Form 500 “Corporate income tax, municipal business and net worth tax return for resident corporatio…

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29/06/18
The Luxembourg ATAD bill of law has been published

Council Directive (EU) 2016/1164, the “Anti Tax Avoidance Directive” or «ATAD 1 » published on 12 July 2016, implements the OECD’s recommendation…

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