Actualités du monde juridique Luxembourg, articles juridiques et fiscaux, bibliothèque juridique

04/05/22

Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses

In a recent decision, the Luxembourg Supreme Court (Cour de cassation) rejected an appeal (pourvoi en cassation) lodged by Luxembourg VAT authorities …

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29/04/22

New tax on Luxembourg real estate assets: first compliance deadline on 31 May 2022 for investment funds

On 20 January 2022, the Luxembourg tax authorities (the LTA) published the circular PRE_IMM n°1 (the Circular) which clarifies the provision…

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28/04/22

Disproportion between costs and income does not prevent input VAT recovery

The Luxembourg Court of Cassation had the opportunity to adjudicate at last instance on a condition for the right to deduct VAT asserted by the Luxemb…

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20/04/22

VAT fixed establishment in parent-subsidiary supplies

The Court of Justice of the European Union has further clarified the concept of a ‘fixed establishment’ for VAT purposes

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14/04/22

Securitisation entities within the meaning of the EU Securitisation Regulation no longer exempt from the inter…

On 9 March 2022, a draft law was presented to Parliament in order to remove the exemption applicable to securitisation entities within the meaning of …

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25/03/22

2017 Securitisation Entities to Be Made Subject to (ATAD 1) Interest Deduction Limitation Rules

On 9 March 2022, a bill amending Article 168bis of the Luxembourg Income Tax Act was brought before Parliament. The bill aims to remove 2017 securitis…

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24/03/22

EU regulated securitization vehicles soon into the scope of the Luxembourg interest deduction limitation rule

On 9th March 2022, the Luxembourg Ministry of Finance introduced a new bill of law n°7974 before the Luxembourg Parliament, which amends the curr…

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21/03/22

Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles

The Luxembourg tax authorities (“LTA”) released a new circular on 20 January 2022 (PRE_IMM n°1) (the “Circular”) regarding the real estate levy previo…

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16/03/22

Global Minimum Taxation (Pillar 2): OECD Commentary and Consultation and Updated Draft EU Directive

On 14 March 2022, the OECD published the commentary on the OECD “GloBE” Model Rules concerning the introduction of a minimum effective tax rate worldw…

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15/03/22

Accès public des informations des bénéficiaires effectifs : l’avocat général valide !

Transposant l’article 30 de la directive (UE) 2015/849 du Parlement européen et du Conseil du 20 mai 2015 relative à la prévention de l’utilisation du…

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11/03/22

Luxembourg real estate investments: the clock is ticking

The deadline is fast approaching for certain investment funds to meet their fiscal obligation to report on their holding or non-holding of Luxemb…

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08/03/22

EU and UK Sanctions against Russia: a focus on the Financial Sector

In recent days the EU and the UK have adopted and expanded a number of sanctions measures against Russian and Belarusian individuals a…

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07/03/22

New EU economic sanctions against Russia

EU institutions announced that the EU will respond with economic sanctions against those involved in Russian action against Ukraine.

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07/03/22

Getting ready for the pan-European Personal Pension Product in Luxembourg

Having laid down the rules for the pan-European Personal Pension Product (or PEPP), Luxembourg is now prepared for when the harmonised EU PEPP regime …

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02/03/22

Russia’s invasion of Ukraine: sanctions and trade restrictions overview

In response to Russia’s invasion of Ukraine, the EU has progressively adopted a series of new sanctions and trade restrictions targeted at Russia, Bel…

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28/02/22

European Electronic Communication Code adopted

The Law of 17 December 2021 on electronic communications networks and services ("Law") was published on 22 December 2021 and came into force on 26 Dec…

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23/02/22

New edition of the OECD Transfer Pricing Guidelines released

On 20 January 2022, the OECD released a new version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.&nbs…

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21/02/22

ATAD 3 Directive : somme clarity as " Economic Substance"?

The dynamism of the EU Commission in the field of combating tax evasion seems to be limitless, after the recent initiatives culminating with ATAD (Ant…

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09/02/22

Luxembourg further improves the flexibility and attractiveness of its securitisation regime

Today, the law modifying the law dated 22 March 2004 on securitisation (the “Securitisation Law”) was adopted (the “Law”).

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07/02/22

Short term consultation on Pillar One’s framework for nexus and revenue sourcing rules

On 4 February 2022, the OECD Secretariat released an update on “Pillar One”, the OECD/G20 Inclusive Framework’s effort to reallocate some taxing right…

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29/01/26

29/01/26

New Carried Interest Regime Law Voted!

26/01/26

26/01/26

Carried interest: Luxembourg modernises its tax regime

22/01/26

22/01/26

New tax incentive for start-up investments: are you ready to maximise this opportunity?

09/02/26

New investment rules for Luxembourg unit-linked life insuran…

29/01/26

US fund managers: structuring considerations for Belgian Pri…

Plus d'actualités et d'articles

04/05/22

Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses

29/04/22

New tax on Luxembourg real estate assets: first compliance deadline on 31 May 2022 for investment funds

28/04/22

Disproportion between costs and income does not prevent input VAT recovery

20/04/22

VAT fixed establishment in parent-subsidiary supplies

14/04/22

Securitisation entities within the meaning of the EU Securitisation Regulation no longer exempt from the inter…

25/03/22

2017 Securitisation Entities to Be Made Subject to (ATAD 1) Interest Deduction Limitation Rules

24/03/22

EU regulated securitization vehicles soon into the scope of the Luxembourg interest deduction limitation rule

21/03/22

Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles

16/03/22

Global Minimum Taxation (Pillar 2): OECD Commentary and Consultation and Updated Draft EU Directive

15/03/22

Accès public des informations des bénéficiaires effectifs : l’avocat général valide !

11/03/22

Luxembourg real estate investments: the clock is ticking

08/03/22

EU and UK Sanctions against Russia: a focus on the Financial Sector

07/03/22

New EU economic sanctions against Russia

07/03/22

Getting ready for the pan-European Personal Pension Product in Luxembourg

02/03/22

Russia’s invasion of Ukraine: sanctions and trade restrictions overview

28/02/22

European Electronic Communication Code adopted

23/02/22

New edition of the OECD Transfer Pricing Guidelines released

21/02/22

ATAD 3 Directive : somme clarity as " Economic Substance"?

09/02/22

Luxembourg further improves the flexibility and attractiveness of its securitisation regime

07/02/22

Short term consultation on Pillar One’s framework for nexus and revenue sourcing rules