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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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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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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On 7 June 2022, the United-Kingdom (UK) and Luxembourg signed the text of the new double tax treaty.
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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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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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On 7 June 2022, the UK and Luxembourg governments signed a protocol to amend the double tax treaty (the treaty) between both jurisdictions. As set out…
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On 12 May 2022, the reporter of the Committee on Economic and Monetary Affairs of the European Parliament (ECON) published its draft report (the …
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On 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty (the “New Treaty”) repla…
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On 3 June 2022, the Council of the European Union adopted new restrictive measures against Russia due to the ongoing conflict in Ukraine.
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In a recent decision of 31 March 2022, the Luxembourg Administrative Court (the “Court”) ruled on whether contributions to the “115 Account” …
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Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base …
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The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corpor…
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On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBR…
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On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a …
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After the entry into force of the Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector on 10 March 2021 ("…
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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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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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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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The Court of Justice of the European Union has further clarified the concept of a ‘fixed establishment’ for VAT purposes
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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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