On 28 October 2024, the EU Commission put forward a directive proposal (the…
On 5 November 2024, the Council adopted new measures aimed at modernising t…
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
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.
The Luxembourg law of 23 December 2016 on the 2017 tax reform (the TRL) extends the money laundering predicate offence to aggravated tax fraud (f…
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On 21 February 2017, the Economic and Financial Affairs Council of the European Union agreed on a new proposal for a Council Directive (ATAD II) amend…
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On December 1st 2016, the European Commission published a set of proposed amendments to the EU VAT legislation currently in force (the “Proposal”). Th…
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The Luxembourg tax authorities (“LTA”) have released circular L.I.R. 56/1 - 56bis/1 of 27 December 2016 on the tax treatment of Luxembourg-resident co…
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On 12 February 2017, the Swiss corporate tax reform III (CTR III) bill was not approved by Swiss voters requiring Swiss government and parliament to a…
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In its judgment of 25 January 2017 in a case (C- 375/15) opposing BAWAG, an Austrian bank and VKI, an Austrian consumer organisation, the Court of Jus…
Lire plusOn 27 December 2016, the country-by-country reporting (‘CBCR’) law (the ‘CBCR Law’) has been published, together with an FAQ issued by the Luxembourg …
Lire plusThe law of 23 December 2016 on the budget 2017(1) introduced into the Luxembourg income tax law dated 4 December 1967 (as amended) (hereafter ‘ITL’) a…
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The purpose of this update is to inform you of aspects of 2017 tax reform that entered into force as of 1 January 2017. Indeed, the Luxembourg law imp…
Lire plusSince 1 January 2017, the overall corporate income tax rate of Luxembourg has been reduced from 29.22% to 27.08%. The new rate takes into account the …
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A new EU regulation introducing new VAT rules (the Regulation) entered into force on 1 January 2017 with respect to the place of supply of services co…
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Luxembourg adopted on 23 December 2016 the law on country by country reporting (the “CbCR Law”), implementing the Council Directive (EU) 2016/881 of 2…
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Luxembourg seized the opportunity of the 2017 budget law adopted on 23 December 2016 to introduce a new Article 56bis in the income tax law (“ITL”), t…
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The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (herein…
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The Luxembourg Parliament adopted the Tax Reform Law on 14 December 2016, aiming at increasing companies’ competitiveness and bringing more stability …
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The CBCR Law was published on 27 December 2016 together with an FAQ by the Luxembourg tax administration and will enter into force as of 1 January 201…
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On December 27th 2016, the head of the Luxembourg tax authorities issued circular L.I.R. n° 56/1 – 56bis/1 relating to the tax treatment and more…
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On 27 December 2016, the Luxembourg direct tax authorities issued new guidelines by way of Circular LIR n° 56/1 – 56bis/1 (the Circular) regarding the…
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On 27 December 2016 the Luxembourg Tax Authorities (Administration des contributions directes) issued Circular Letter L.I.R. – N° 56/1 – 56bis/1 (the …
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De plus en plus de Belges déménagent au Luxembourg. On peut observer cette tendance depuis quelques années déjà. Selon les médias, il est fort probabl…
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