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

Tax changes for 2018 disclosed in the new budget bill

On 11 October 2017, and for the last time before next year’s parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 20…

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State Aid update – European Commission says Luxembourg granted unlawful aid to Amazon and wants Ireland to spe…

On 4 October 2017, the European Commission (Commission) announced its decision that a 2003 advance pricing agreement, prolonged in 2011, enabled …

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Ecofin agrees that ‘digital economy’ companies should pay more tax in the EU

The EU Council of Economy and Finance ministers (Ecofin) agreed at their meeting in Tallinn on 16 September 2017 that companies active in the ‘digital…

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CJEU renders landmark judgment in competition case against Intel

On 6 September 2017, the Court of Justice of the European Union (CJEU) rendered a highly anticipated judgment in case C-413/14 P, opposing t…

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Bad news for the Luxembourg legislator: The Luxembourg law on the exchange of tax information on request calle…

The judgement of the Court of Justice of the European Union (CJEU) of 16 May 2017 challenges the Luxembourg law of 25 November 2014 laying down the pr…

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The EU Commission publishes proposal to develop an EU Single market for personal pension products

How tackling in one go both the funding gap of the existing pension provisions, which has become a challenge due to the ageing populations in Europe a…

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A clear reinforcement of the rights of defence of the citizens in relation to procedures of exchange of inform…

In the Berlioz Investment Fund SA v. Director of Administration of Direct Contribution decision dated 16 May 2017, the Court of Justice of the EU…

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Berlioz case: rule of law supersedes the exchange of information

With the development of the European Union (“EU”) and its four freedoms (i.e. capital, goods, services, and labour) cross-border movements have become…

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ECJ Rules Against Pro-Sugar Health Claims

Yesterday (on 13 June 2017), the Court of Justice of the European Union dismissed Dextro Energy’s appeal against the General Court's decision upholdin…

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Tax Flash: Update Swiss Tax Proposal 17 (TP 17): the major changes

On 9 June 2017, the Swiss government confirmed the main parameters of a revised Swiss corporate tax reform package, the Tax Proposal 17 (TP 17). The m…

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The Luxembourg Double Tax Treaties Network

Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…

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Anti-Tax Avoidance: ATAD II

Further to the adoption of the Anti-Tax Avoidance Package including the first Anti-Tax Avoidance Directive (EU) 2016/1164 of 12 July 2016 (“ATAD”), th…

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Tax Flash: Signing of multilateral instrument to implement BEPS measures

On 7 June 2017, the OECD BEPS project reached its next milestone with the signing of the multilateral instrument (“MLI”) by 68 jurisdictions during a …

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New Luxembourg Patent Box

Since the introduction of a law dated 21st December, 2007, a privileged Luxembourg tax regime exists for income and capital gains in relatio…

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Agreement on European Council Directive on Dispute Resolution

On Tuesday 23 May 2017 the Council reached an agreement on the future adoption of the Council Directive on Double Taxation Dispute Resolution Mec…

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First VAT EU case law on the cost-sharing VAT exemption

The question of the scope of the cost-sharing VAT exemption,also referred to in the Council Directive 2006/112/EC of 28 November 2006 a…

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Luxembourg law on the exchange of tax information on request is challenged by the Advocate General of the CJEU…

The Court of Justice of the European Union (CJEU) will soon rule on the compliance of the Luxembourg law of 25 November 2014 laying down the procedure…

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Adoption by the European Commission of a proposal for a regulation concerning the respect for private life a…

On 10 January 2017, the European Commission adopted a proposal for a Regulation1 to modernise rules on privacy protection in electronic communica…

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New Circular No 45/2 – 152/1 – 168/1 on the Withholding Tax of Director Fees

On 14 February 2017 the Luxembourg direct tax authorities (Administration des contributions directes – “ACD”) issued on a new circular no 45/2 – 152/1…

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Preliminary questions to CJEU on refund of Dutch dividend withholding tax to non-resident investment funds

On 3 March 2017, the Dutch Supreme Court asked preliminary questions to the Court of Justice of the European Union (“CJEU”), on the potential discrimi…

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