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

Common reporting standard

On 14 August 2015, bill of law 6858 (the “Bill”) concerning the automatic exchange of financial account information in the field of taxation…

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Confirmation of the established case law in the matter of abuse of law

On July 15th 2015, the Administrative Court took a decision on the application of the concept of the abuse of law to transactions performed by a Luxem…

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Tax treaties news

Details have been published on the double tax treaty signed between Andorra and Luxembourg on 2 June 2014.

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2016 budget

On 14 October 2015, the Luxembourg government submitted the bill of law 6900 relating to the 2016 budget (the “Budget Bill”) to the Lux…

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List of Double Tax Treaties In Force And In Negotiation

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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Omnibus bill 6891

Bill of law 6891 (the “Bill”) was submitted on 13 October 2015 to the Luxembourg Parliament.

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BEPS

On 5 October 2015, the OECD released the final set of measures on international tax planning and an explanatory statement.

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Exchange of tax rulings

On 6 October 2015, the EU Council (the “Council”) reached a unanimous political agreement on mandatory automatic exchange of advance cross-b…

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Luxembourg Rating Upgraded To "Largely Compliant"

The global forum on transparency and exchange of information for tax purposes has released on 30 October 2015 new compliance ratings on transparency i…

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Tax Treaty update

With draft law N° 6826 (the “June Draft Law”), which was submitted to Parliament on June 9th 2015, Luxembourg aims at expanding further its already co…

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VAT: Expenses related to the acquisition of shares

On July 16th 2015, the European Court of Justice delivered its judgement in the joined cases Larentia + Minerva (C-108/14) and Marenave (C-109/14) and…

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Clarifications on the application of Articles 23 (3) and 41 LITL

On May 21st 2015, the Luxembourg Higher Administrative Court (“Cour Administrative” -the”Court”) took a decision on the valuation and classification o…

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FATCA - Entry into force

The intergovernmental agreement (“IGA”), its annexes and the “Memorandum of Understanding”, all signed on March 28th 2014 between the US and Luxembour…

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New corporate tax measures

On August 5th 2015, a new draft law (draft law N°6847 hereafter referred to as the “Draft Law”) was presented to the Luxembourg Parliament.

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Modifications to the Luxembourg Tax Law and Budget 2016

The Minister of Finance presented a new draft law (draft law N°6891 hereafter referred to as the “Draft Law”) on October 13th 2015 and the 2016 State …

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EU-FATCA and the OECD MCAA - Draft Law

With draft law N° 6858 (the “Draft Law”), which was submitted to Parliament on August 14th2015, Luxembourg aims at enhancing its commitment with regar…

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Application of Article 50 bis LITL to IP rights acquired in exchange of shares

On June 16th 2015, the Administrative Court (Tribunal Administratif) (the “Court”) took a decision on the application of the provisions of Article 50 …

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Bill n° 6847 – Amendment to the participation exemption regime in Luxembourg

On 5 August 2015, the Luxembourg government presented a bill implementing Council Directives 2014/86/UE and 2015/121/UE amending Council Directive 201…

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The FATCA Law of 24 July 2015

On 28 March 2014, Luxembourg and the US signed an intergovernmental agreement ("IGA") to implement automatic exchange of information in the context of…

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Luxembourg draft legislation introducing EU anti hybrid and anti-abuse provisions in the participation exempti…

On 5 August 2015, the Minister of Finance submitted bill n°6847 (the “Bill”) to the Luxembourg Parliament. The Bill provides in particular for the imp…

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