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

Double tax treaty between Luxembourg and Taiwan

The Grand Duchy of Luxembourg has ratified the first double tax treaty (the "Treaty") with Taiwan on 12 July 2014. Taiwan had already signed the Treat…

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Fourth amendment of the Luxembourg and France double tax treaty

The French and Luxembourg Finance Ministers signed, on 5 September 2014, a Protocol amending Article 3 (the "Protocol") of the France-Luxembourg doubl…

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The Luxembourg Double Tax Treaties Network

10 October 2014. New tax treaty with Isle of Man is in force as of 05 August 2014 and will be applicable as of 01 January 2015 (Mémorial A 190, 10 Oct…

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New rules on granting rulings and change to transfer pricing provisions

A bill of law (reference number 6722) (the "Bill") was lodged with the Luxembourg Parliament on 16 October 2014, referred as the "package for the…

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Tax treaties news

On 19 May 2014, the Luxembourg Government issued a press release stating that Luxembourg and France have agreed to continue talks to negotiate and sig…

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Court of Justice: 10% maximum applies to fine imposed on undertaking for its own behaviour, even if it was sub…

On 4 September 2014, the Court of Justice handed down its judgment in the fasteners cartel (Case C-408/12 P). Although most of the appellants' claims …

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EXIT TAX

In September 2012, the European Commission introduced an infringement procedure against Luxembourg as certain provisions of Luxembourg tax law concern…

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The tax authorities officially accept the use of a foreign currency as functional currency

On 16 June 2014, the Luxembourg direct tax authorities (Administration des contributions directes) released a circular letter L.G.-A n°60 (the "Circul…

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Luxembourg ratifies the multilateral convention on mutual administrative assistance in tax matters

In 2013, automatic exchange of information was endorsed as the new global standard for exchange of information. Earlier this year, the OECD released t…

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New European Rules for the financing of important projects of common European interest

The European Commission adopted on 13 June 2014 a new communication to support important projects of common European interest.    

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European Court of Justice declares the Data Retention Directive invalid

In its decision of 8 April 2014, the European Court of Justice ("ECJ") declared the Data Retention Directive 2006/24/EC (the "Directive") invalid. The…

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Single supervisory mechanism ("SSM")

On 14 May 2014, two regulations issued by the European Central Bank (“ECB”) within the framework of the SSM were published in the Official Journal of …

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New European Rules for the financing of important projects of common European interest

The European Commission adopted on 13 June 2014 a new communication to support important projects of common European interest.

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Municipalities are allowed to levy fees at cost when an individual exercises its right of access

On 12 December 2013, the European Court of Justice (“ECJ”) delivered an interesting judgment on the amount of charges municipalities are allowed to le…

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Favourable changes to the tax regime applicable to highly qualified and specialised international employees in…

The Luxembourg Inland Revenue (Administration des Contributions Directes) changed the special tax regime for highly qualified international employees …

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Functional Currency for Luxembourg Tax Purposes

On June 16, the Luxembourg tax authorities issued long-awaited published regulations (Circulaire du directeur des contributions L.G.-A nr 60 du 16 jui…

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Competition law - recent developments

The Commission adopts new general block exemption regulation for state aid and new guidelines for state aid in the area of environmental protection …

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The conditions for obtaining a supplementary protection certificate specified by the European Court of Justice…

On 12 December 2013, the European Court of Justice delivered three judgments regarding the interpretation of the conditions for obtaining a supplement…

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General Court dismisses Faci's appeal in heat stabilizers cartel

On 20 March 2013, the General Court ("GC") handed down its judgment in Case T-46/10 Faci v Commission concerning an appeal in the heat stabilizers car…

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Important step towards the VAT exemption of investment advice for funds

On 8 November 2012, the Advocate General ("AG") released his conclusions before the Court of Justice of the European Union ("CJEU") in the "…

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