Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique luxembourgeois

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14/02/25
United Arab Emirates introduce a Top-Up Tax in line with the…

The Ministry of Finance of the United Arab Emirates (“UAE”) recently releas…

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23/01/25
Pillar Two: The OECD grants Luxembourg the transitional qual…

On 15 January 2025, the Inclusive Framework (“IF”) on Base Erosion and Prof…

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Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.

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Plus d'actualités et d'articles

Luxembourg temporarily reduces VAT rates

With the Luxembourg Parliament’s adoption of bill of law no. 8083 published on 26 October 2022, a 1% reduction of all VAT rates (except the super-redu…

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EU top court sides with Fiat in Luxembourg State aid case

On 8 November 2022, the Court of Justice of the European Union (“CJEU”) set aside the EU General Court’s judgment of 2019 and annulled the Commission’…

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Luxembourg budget bill for 2023

On 12 October 2022, the Luxembourg Government has submitted the budget bill for 2023 n° 8080 for approval to the Chamber of Deputies (the 2023 Budget …

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New publications from the AED with regard to AML/CFT supervision of non-regulated AIFs (excluding RAIFs)

The Administration de l’enregistrement, des domaines et de la TVA (“AED”) has recently published on its website a new section dedicated to the anti-mo…

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Focus on recent tax measures proposed by the government

The Luxembourg government filed three new bills in the week of 10 October 2022 concerning:the 2023 budget, housing supply reform, a temporary reductio…

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Luxembourg 2023 budget: tax measures supporting competitiveness and technical changes

Amid global economic uncertainties, the Luxembourg government proposes in its 2023 budget bill released on 12 October 2022 to clarify the scope of the…

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Updated EU list of non-cooperative jurisdictions for tax purposes: Three jurisdictions added

On 4 october 2022, the council revised the eu list of non-cooperative jurisdictions for tax purposes (the “eu blacklist”) and added the bahamas, angui…

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The Court of Justice of the European Union rules that a written contract may qualify as an invoice for VAT pur…

For those purposes, the agreement has to contain all the information necessary for control purposes by the tax authorities.

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Luxembourg agrees temporary VAT cut – here's what you need to know

In an effort to reduce the impact of inflation on households and businesses, the Luxembourg government met with trade unions on 28 September to agree …

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War in Ukraine: full suspension of the EU-Russia Visa Facilitation Agreement

On 9 September 2022, the Council of the European Union adopted Decision (EU) No 2022/1500 suspending the application of all provisions of the agreemen…

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Additional sustainable finance requirements for Luxembourg UCITS management companies and AIFMs

On 1 August 2022, the following delegated acts, which complement the Sustainable Finance Disclosure Regulation 2019/2088 (SFDR) entered…

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Paying a tribute is not dishonest

The General Court of the EU has recently rendered an interesting judgment about the lawfulness of “reviving” an old trade mark (Case T-250/21, EU:T:20…

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ESG in the insurance sector - Update on the integration of sustainability preferences under IDD

On 20 July 2022, the European Insurance and Occupational Pensions Authority (“EIOPA”) published precious guidance (Guidance on the integration of sust…

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MICA | Regulation of distributed ledger technology

The first cornerstone: the adoption of the Markets in Crypto-assets (“MiCA”) regulation

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Merger Control in Luxembourg – first results of the public consultation procedure and next steps

Merger control seeks to scrutinise concentrations of competitive power by requiring certain transactions to be notified to national or supranational c…

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The new Luxembourg/United-Kingdom tax treaty has been signed

More than four years after the announcement of negotiations, the new tax treaty between Luxembourg and the United Kingdom was finally signed on 7 June…

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Implementing DAC 7 in Luxembourg: bill laid before parliament

On 13 June 2022, the Luxembourg government laid bill no. 8029 (the “Bill”) before Parliament. It would implement into domestic law Council Directive (…

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The new Luxembourg-UK double tax treaty: key points for investors in UK real estate

On 7 June 2022, the United-Kingdom (UK) and Luxembourg signed the text of the new double tax treaty.

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Cross-border home working: different taxation rules starting 1 July 2022

The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the conte…

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Updated CRS FAQ by the Luxembourg tax administration

The common reporting standard (“CRS”), which has been implemented in Luxembourg by the law of 18 December 2015, has introduced an automatic exchange o…

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