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

The World Duty Free and Banco Santander cases

On 21 December 2016, the Court of Justice (hereinafter CoJ or the Court) rendered its long awaited judgment in the World Duty Free and …

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Court of Justice of the European Union: tax benefits for multinationals could form forbidden State aid (World …

On 21 December 2016, the Court of Justice of the European Union (CJ) rendered its judgement in the Commission v World Duty Free Group case (…

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Tax Flash: State aid update – Public version final Apple decision sheds light on European Commission’s reasoni…

On 19 December 2016, the European Commission (Commission) published its final decision in the formal state aid investigation into two advance pricing …

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Luxembourg parliament voted on the bill of law on country-by-country reporting

On 13 December 2016, Luxembourg parliament has, in a first vote, adopted the bill of law to implement the European Directive 2016/881/EU on country-by…

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OECD adopts multilateral convention to implement BEPS measures

On 24 November 2016, the Organisation for Economic Cooperation and Development (“OECD”) adopted the multilateral convention composed of the multilater…

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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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EU Commission proposes legislation on modernising VAT for cross-border e-commerce

On 1 December 2016, the European Commission (“the Commission”) proposed changes to the EU VAT Directive for cross-border “B2C e-commerce”. The proposa…

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Luxembourg VAT treatment of directors of companies

Circular N° 781 (the “Circular”) regarding the VAT status of directors of companies as well as the VAT treatment of director’s fees was finally issued…

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Adoption of the law on compensation for competition law infringements

On 15 November 2016, the Luxembourg Parliament adopted the Law on certain rules governing actions for damages for competition law infringements and am…

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Year End Tax Bulletin 2016

This Year End Tax Bulletin summarises the most significant 2016 tax developments in our home markets, the Benelux and Switzerland, and highlights the …

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Launch of multilateral treaty to implement BEPS measures

On 24 November 2016, a group of more than 100 jurisdictions concluded negotiations on a multilateral instrument (“MLI”) that will modify the applicati…

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PRIIPs KID: the European Commission announces a 12 month-delay in implementation

In the interests of ensuring a smooth implementation and to ensure legal certainty for the industry, the European Commission has proposed today to pos…

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European Commission publishes Corporate Tax Reform Package, relaunching its proposal for a Common Consolidated…

As part of a Corporate Tax Reform Package, the EC has published four proposals for Council Directives. 1. Proposals to relaunch the Co…

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The European Commission publishes proposals on the common corporate tax base directive, the common consolidate…

On 25 October 2016 the European Commission presented 3 new proposals for Council directives. The first proposal amends the anti-tax avoidance directiv…

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European Commission proposes to tackle hybrid mismatches between EU and non-EU countries and to improve disput…

On 25 October 2016, the European Commission published a proposal for a Directive to neutralise hybrid mismatch structures involving third (non-EU) cou…

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Deduction of Input VAT by Branch

On June 21st 2016, the European Court of Justice (the “ECJ”) issued a ruling (C-393/15) on the possibility for a branch established in Poland to deduc…

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GDPR – Processing of sensitive personal data

This update aims to provide you with a practical overview of the most relevant changes resulting from the General Data Protection Regulation (GDPR), a…

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European Commission publishes proposals for an EU corporation tax system for multinationals

‘25 October 2016; the European Commission published proposals for an EU corporation tax system for multinationals under which the Member States’ auton…

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Country-by-Country Report

On August 2nd 2016, draft law 7031 introducing country-by-country reporting (the “Draft Law”) was submitted to the Luxembourg Parliament with the aim …

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Luxembourg 2017 budget presented: main tax-related provisions

On 12 October 2016 the Luxembourg Finance Minister presented the budget law for 2017 to the Parliament (Chambre des Députés). The main tax-related pro…

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