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 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules.…
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As part of its aspiration that supervisors play an essential role in identifying, preventing, investigating, sanctioning, and remediating greenwashing…
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The newly published circular clarifies the vat treatment set out in circular n°807, which was published shortly after the cjeu’s decision
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The EU Commission is proposing to modernise and simplify the framework for retail investment across the different sectors of the financial services in…
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The law of 16 May 2023 (the “Law”) implements Directive (EU) 2019/1937 of the Parliament and of the Council of 23 October 2019 on the protection of pe…
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At yesterday’s ECOFIN meeting, the EU Council agreed on a general approach regarding foreseen amendments to the directive on administrative cooperatio…
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On 16 May 2023, the EU Finance Ministers reached a political agreement (“general approach”) on new tax transparency rules for all service providers fa…
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On 28 March 2023, the Finance Ministry sent Bill No. 8186, the provisions of which are aimed at amending and modernizing certain procedural aspects of…
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Although the Government still claims to be working at a widely called-for tax reform, and despite acknowledging the shortfalls of the antiquated Abgab…
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On 24 March 2023, a bill of law aiming, inter alia, at transposing Directive (EU) 2021/2167 on credit servicers and credit purchasers ("NPL Directive"…
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On 8 December 2022, the EU Commission adopted a new proposal for a Directive, the so-called “DAC8” (hereafter referred to as the “DAC8 Proposal” or “t…
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The share capital of Luxembourg companies may be divided into different classes of shares that provide the shareholder(s) with different rights. Here,…
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In a judgement dated 18 April 2023 (docket n° 45910), the Lower Administrative Court (Tribunal administratif) referred to the Constitutional Court the…
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On 28 March 2023, the government submitted to Parliament Bill of law no. 8186 amending the General Tax Law and introducing new provisions about transf…
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In September 2022, the ESAS jointly submitted questions to the eu commission about the interpretation of the SFDR. the answers to those questions have…
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On 28 March 2023, a new draft law (the “Draft Law”) was presented to the Parliament which amends the Luxembourg General Tax Law (“GTL”) as well as som…
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The Austrian Supreme Court referred a question to the European Court of Justice (the “ECJ”) for a preliminary ruling. The question concerned whether A…
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The share capital of Luxembourg companies may be divided into different classes of shares that provide the shareholder(s) with different rights. Here,…
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The Luxembourg government proposes to reform certain aspects of the tax assessment and tax litigation procedures, as well as certain documentation obl…
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The Law of 22 June 2022 on the management and recovery of seized or confiscated assets (the "Law of 2022"), which entered into force on 5 July 2022, a…
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