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

Quand les banques belges et luxembourgeoises procureront des munitions à Poutine…

Le secret bancaire s’effrite. Les échanges d’informations, portant sur un éventail fort large de données financières, vont s’intensifier considérablem…

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2017 Tax Reform – Draft Law

As announced in February, the draft law n° 7020 regarding the 2017 Tax Reform proposed by the Government was filed with the Luxembourg Parliament on J…

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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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Market abuse - Luxembourg Stock Exchange FAQs

In August 2016, the Luxembourg Stock Exchange (“LuxSE”) published frequently asked questions (the “FAQs”) in light of the entry into force of Regulati…

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Case Law: Tax Treatment of Transactions Involving Own Shares

In 2009, two of the three shareholders of a Luxembourg resident corporation (hereafter “LuxCo”) agreed to buy-out, at fair market value, the third sha…

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New details on the Director fees subject to Luxembourg VAT

The Luxembourg VAT Authorities published, on 30 September 2016, a long-awaited clarification regarding the Luxembourg VAT treatment of director fees. …

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European Commission files new proposal for amending fourth anti-money laundering directive

On 5 July 2016, the European Commission adopted a proposal for amending Directive (EU) 2015/849 on the prevention of the use of the financial system f…

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Les périls qui guettent les paiements substantiels faits par des sociétés belges vers le Luxembourg et Hong Ko…

Verser des fonds à un partenaire établi dans un paradis fiscal est suspect aux yeux du fisc. Depuis 2010, les sociétés belges doivent déclarer leurs p…

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New rules applicable to the market abuse framework

On 3 July 2016, Regulation (EU) No 596/2014 of 16 April 2014 on market abuse (the “Market Abuse Regulation”) became directly applicable in Luxembourg.…

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New EU State aid investigation opened into Engie’s tax treatment in Luxembourg

The European Commission (Commission) announced the opening of a formal investigation into advance tax rulings (ATRs) granted by Luxembourg to companie…

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The adverse impact of the automatic exchange of information for Russians holding bank accounts in Belgium and …

On 12 May 2016, Russia joined the OECD Automatic Exchange of Information Agreement on the introduction of the automatic exchange of information in tax…

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Prorogation Clauses Of Jurisdiction: Validity And Enforceability

In a recent ruling (Judgment C-366/13 of 20 April 2016) the CJEU, on questions for preliminary ruling submitted by the Court of Milan, gave some …

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Bill n°7020 – Luxembourg Tax Reform

The Luxembourg bill N°7020 (the “Bill”) presented and filed on 26 July 2016 by the Luxembourg Minister of Finance with the Luxembourg Parliament fores…

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Le « step-up » fiscal luxembourgeois coulé dans une loi: problèmes particuliers d’application pour les résiden…

Le projet de loi du 14 octobre 2015 - dont nous avons déjà fait écho dans notre blog du 22 octobre - s'est concrétisé depuis lors à travers l'insertio…

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Anti-Tax Avoidance Directive

On June 17th 2016, the Economic and Financial Affairs Council of the European Union (ECOFIN) reached a political agreement on the proposal for a Counc…

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VAT - New landmark case law for the fund industry

On 10 August 2016, the Luxembourg court of appeal overturned the decision of the Luxembourg lower administrative tribunal regarding the VAT treatment …

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2017 Luxembourg Tax Reform - Draft law

On 26 July 2016 the Luxembourg Government submitted the draft law no. 7020 to the Luxembourg Parliament. The draft law includes a number of …

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Luxembourg 2017 tax reform: draft law filed with the Luxembourg Parliament

In the comments to the Draft Law, the Government again confirms its firm commitment to carefully monitor the developments resulting from the OECD’s wo…

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Eu Directive On Country-By-Country Reporting

On 25 May 2016, the European Council adopted a Directive (EU) 2016/881 amending Directive 2011/16/EU as regards mandatory automatic exchange…

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Luxembourg 2017 Tax Reform: Bill of Law published

On 26 July 2016, a bill of law introducing the 2017 tax reform was submitted to Luxembourg Parliament. The bill proposes a series of tax measures rele…

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