News & Articles

16/03/23

L’utilisation de la SOPARFI par des résidents belges et la montée en puissance de la substance économique…

Ce n’est un secret pour personne : de nombreux résidents belges détiennent des sociétés au Luxembourg à des fins fiscales. L’enquête LuxFiles, menée p…

08/03/23

New powers for Competition Authority and New Case law concerning exclusivity

The Digital Markets Act and the Regulation on foreign subsidies distorting the international market enter into force during this year 2023 and provide…

08/03/23

VAT liability of online platforms

The CJEU confirmed the lawfulness of the liability of online platforms to collect vat on total amounts due on electronic services in the recent fenix …

07/03/23

The implementation of sustainable finance disclosure regulation (SFDR) level 2: key takeaways from EU regulato…

It has been confirmed that SFDR level 1 (Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability…

27/02/23

Publication par l’Union européenne de la nouvelle liste des juridictions non coopératives – implications fisca…

La liste des juridictions non coopératives à des fins fiscales de l’Union européenne (« UE ») a été mise à jour par le Conseil de l’Union européenne q…

22/02/23

ESG obligations for companies other than financial market participants in Luxembourg

ESG stands for environmental, social, and governance (ESG) considerations. These are the criteria used to establish how sustainable a company’s busine…

21/02/23

NIS 2 Directive: an increased scope for a safer and cybercrime-free Union?

The NIS 2 Directive (EU 2022/2555 on measures for a high common level of cybersecurity across the Union) entered into force on 16 January 2023, amends…

16/02/23

L’utilisation de la SOPARFI par des résidents belges et la montée en puissance de la substance économique…

15/02/23

AIFMD II: political agreement reached in the European Parliament

On 25 November 2021, the European Commission (the Commission) put forward its proposal (the Initial Proposal) for amendments to the Directive 2011/61/…

14/02/23

Luxembourg Administrative Tribunal rules on the tax treatment of share class redemptions

On 27 January 2023, the Administrative Tribunal (the “Tribunal”) ruled on the Luxembourg tax treatment of the redemption of a class of shares by a Lux…

13/02/23

Lower administrative court’s decision on redemption of a class of alphabet shares

On 27 January 2023, the lower administrative court rendered a decision (42432) dealing among others with the tax treatment applicable to the redemptio…

13/02/23

Administrative Court ruling | Communication obligations of the Luxembourg tax authorities

In a judgment dated 20 December 2022, the Luxembourg Higher Administrative Court (Cour administrative, hereinafter the "Court") ruled on the applicati…

06/02/23

EU Listing Act | Interesting regulatory changes in the pipeline

02/02/23

Clarifications on the Luxembourg reverse hybrid mismatch rule

On 23 December 2022, the Luxembourg Parliament adopted bill n°8080 related to the budget for 2023 (the "Budget Law 2023" – see our newsflash on the bu…

27/01/23

Luxembourg Key Tax Measures 2023

On 23 December 2022, the Luxembourg Parliament adopted budget bill n°8080 (the Budget Law). The key tax measures introduced by the Budget Law concern …

25/01/23

ATAD 3 Proposal approved by the European Parliament

On 17 January 2023, the European Parliament (EP) approved almost by unanimity the proposal for a Council directive laying down rules to prevent the mi…

24/01/23

Nouveaux taux de TVA : factures et devis professionnels, comment s'y retrouver ?

Depuis le 1er janvier 2023, certains taux de TVA ont été temporairement modifiés

23/01/23

A quelle sauce fiscale est mangée une SOPARFI qui investit dans un fonds d’investissement étranger ?

Dans un récent arrêt du 31 mars 2022 (46131C), la Cour administrative a considéré qu’un fonds d’investissement immobilier français – plus précisément …

18/01/23

A new step in the adoption of the Digital Finance Package

13/01/23

Loi concernant le budget de l'Etat pour l'exercice 2023 : de modifications fiscales finalement non substantiel…

Le 12 octobre 2022, le projet de loi n° 8080 concernant le budget des recettes et des dépenses de l’Etat pour l’exercice 2023 a été déposé par le Mini…