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…
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On 14 August 2015, bill of law 6858 (the “Bill”) concerning the automatic exchange of financial account information in the field of taxation…
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On July 15th 2015, the Administrative Court took a decision on the application of the concept of the abuse of law to transactions performed by a Luxem…
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Details have been published on the double tax treaty signed between Andorra and Luxembourg on 2 June 2014.
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On 14 October 2015, the Luxembourg government submitted the bill of law 6900 relating to the 2016 budget (the “Budget Bill”) to the Lux…
Lire plusSituated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…
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Bill of law 6891 (the “Bill”) was submitted on 13 October 2015 to the Luxembourg Parliament.
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On 5 October 2015, the OECD released the final set of measures on international tax planning and an explanatory statement.
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On 6 October 2015, the EU Council (the “Council”) reached a unanimous political agreement on mandatory automatic exchange of advance cross-b…
Lire plusThe global forum on transparency and exchange of information for tax purposes has released on 30 October 2015 new compliance ratings on transparency i…
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With draft law N° 6826 (the “June Draft Law”), which was submitted to Parliament on June 9th 2015, Luxembourg aims at expanding further its already co…
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On July 16th 2015, the European Court of Justice delivered its judgement in the joined cases Larentia + Minerva (C-108/14) and Marenave (C-109/14) and…
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On May 21st 2015, the Luxembourg Higher Administrative Court (“Cour Administrative” -the”Court”) took a decision on the valuation and classification o…
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The intergovernmental agreement (“IGA”), its annexes and the “Memorandum of Understanding”, all signed on March 28th 2014 between the US and Luxembour…
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On August 5th 2015, a new draft law (draft law N°6847 hereafter referred to as the “Draft Law”) was presented to the Luxembourg Parliament.
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The Minister of Finance presented a new draft law (draft law N°6891 hereafter referred to as the “Draft Law”) on October 13th 2015 and the 2016 State …
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With draft law N° 6858 (the “Draft Law”), which was submitted to Parliament on August 14th2015, Luxembourg aims at enhancing its commitment with regar…
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On June 16th 2015, the Administrative Court (Tribunal Administratif) (the “Court”) took a decision on the application of the provisions of Article 50 …
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On 5 August 2015, the Luxembourg government presented a bill implementing Council Directives 2014/86/UE and 2015/121/UE amending Council Directive 201…
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On 28 March 2014, Luxembourg and the US signed an intergovernmental agreement ("IGA") to implement automatic exchange of information in the context of…
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On 5 August 2015, the Minister of Finance submitted bill n°6847 (the “Bill”) to the Luxembourg Parliament. The Bill provides in particular for the imp…
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