On 28 October 2024, the EU Commission put forward a directive proposal (the…
On 5 November 2024, the Council adopted new measures aimed at modernising t…
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!
The Government announced the key elements of its 2017 tax reform. This Newsflash is limited to those measures which concern companies. We will return …
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The Luxembourg Government presented today a new set of tax measures to be implemented by 2017, known as the 2017 tax reform package. The new measures …
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The EU and Monaco have today initialled a new tax transparency agreement marking another major step forward in the fight against tax evasion. The agr…
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On September 30th 2015, the European Commission adopted its Securitisation initiative, consisting of a proposal for a Securitisation Regulation (the “…
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Since December 1st 2014, Luxembourg applies new procedural rules regarding the exchange of information on request under inter alia the double tax trea…
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La fameuse taxe Caïman (également dénommée taxe par transparence) prévoit en substance que les personnes physiques belges, fondateurs ou bénéficiaires…
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On December 14th 2015, the European Banking Authority (the “EBA”) published a reportwith recommendations, in response to the European Commission’s cal…
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Further to the verification by the International Atomic Energy Agency (IAEA) that Iran has implemented the agreed nuclear-related measures as set out …
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On November 27th 2015 the Luxembourg Council of Government approved the draft law relating to Reserved Alternative Investment Funds (the “Draft Law”).…
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According to the Council Directive 98/59/EC dated July 20th1998 on the approximation of the laws of the Member States relating to collective redundanc…
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Now that the holidays are behind us, with the exception of a belated New Year's drink here and there, it's business as usual and thus time to dig a li…
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On November 30th 2015, the European Commission published its proposal for a Prospectus Regulation (the “Regulation”), which will, if adopted, replace …
Read MoreThe law introduces the “step-up” on important participation within the meaning of Article 100 Income Tax Law (i.e. broadly a participation exceeding 1…
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Les sociétés luxembourgeoises sont en principe soumises à l’impôt sur le revenu des collectivités (ci-après « IRC ») de 21 % majoré par une contributi…
Read MoreSituated 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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On 9 December 2015, the CJEU delivered its judgement in the case “Fiscale Eenheid X NV cs” C-595/13. The CJEU has decided that the management of prope…
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The country’s 2016 state budget draft law, which is currently under discussion in the Luxembourg Parliament, includes a certain number of tax measures…
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On 1 September 2015, the Luxembourg tax authorities replaced the Circular L.I.R. 104/1 of 10 March 2015 on the valuation of certain benefits…
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On August 13th 2015, the Luxembourg Administrative Court (tribunal administratif) (the “Court”) took the first decision in the matter of exchange of i…
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On 5 August 2015 the bill of law 6847 (the “Bill”) introducing major corporate tax measures was submitted to the Luxembourg Parliament. This…
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