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

09/04/15

New procedure for tax rulings

The Budget Laws introduced a new paragraph (§29a) in the General Tax Law, the Abgabenordnung, detailing the TCL procedure applicable from now on, both…

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08/04/15

Further steps towards transparency

Since January 1st 2015, the withholding tax on interest income paid by Luxembourg paying agents to individuals resident in another EU Member is abolis…

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07/04/15

The Luxembourg double tax treaties network

18 March 2015. In its 2014 Annual report, the Luxembourg Direct Tax Authorities reported that 727 exchange of information upon request, spontaneous in…

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02/04/15

EU – New regulation proposals

In March 2013, the European Commission presented proposals to revise the Community Trade Mark Regulation and Trade Marks Directive (see our January 20…

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01/04/15

Automatic Exchange Of Information On Interest Payments From Savings Income

On 25 November 2014, Luxembourg enacted a law modifying the Law of 21 June 2005 transposing into Luxembourg domestic law the European Directive 2003/4…

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31/03/15

New regulation of the european long-term investment funds

On 26th June 2013 the European Commission transmitted to the Council its proposal for a Regulation of the European Parliament and of the Council on Eu…

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30/03/15

EMIR | European Commission endorses draft RTS on IRS clearing

The European Securities and Markets Authority (ESMA) issued, on October 1st 2014, its final draft regulatory technical standards (RTS) for the central…

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27/03/15

Belgium-Luxembourg cross-border workers

Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published

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27/03/15

Priips regulation

Regulation (EU) No 1286/2014 of the European Parliament and of the Council of 26 November 2014 on key information documents for packaged retail and in…

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24/03/15

Luxembourg – Ratification of the EU Convention on Cybercrime

On 18 July 2014, the Grand Duchy of Luxembourg ratified and implemented the Council of Europe Convention on Cybercrime, opened for signature in Budape…

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23/03/15

SCS AND SCSP: INCOME DIRECT TAX TREATMENT

The administrative Circular LIR n°14/4 of 9 January 2015 recalls that SCS (Société en commandite simple) and SCSp (Société en commandite spéciale) are…

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23/03/15

Temporary 0.5 percentage Income Tax

As of 1 January 2015, an additional 0.5 % (impôt d'équilibrage budgétaire temporaire) income tax is due by individuals.

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20/03/15

EU – Adoption of the EU Regulation

On 23 July 2014, the Council of the European Union adopted a Regulation on electronic identification and trust services for electronic transactions in…

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19/03/15

Taxation of income and gains from IP rights

In its answer to a parliamentary question on patent boxes (QP 896), Luxembourg Finance Minister announced that a new IP tax regime in line with the so…

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18/03/15

The Luxembourg Implementation Of Fatca

On 6 January 2015, the Luxembourg tax authorities (administration des contributions directes) released a draft version of the first administrative cir…

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17/03/15

CSSF Circular 14/598 - Common definition of European MMFs

On December 2nd 2014 the CSSF issued Circular 14/598 adopting the opinion issued by the European Securities and Markets Authority ("ESMA") on August 2…

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12/03/15

Tax Treaty News

On 24 October 2014, Croatia ratified the double tax treaty between Croatia and Luxembourg on Income and Capital signed on 20 June 2014. Luxembourg has…

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11/03/15

New tax ruling procedure in Luxembourg

An advance tax ruling is an agreement between a taxpayer and national tax authorities, clarifying and confirming the application of domestic tax laws …

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11/03/15

EU – Right to be forgotten

A long-awaited judgment of the CJEU dated 13 May 2014 held that the giant search engine Google must give effect to a so-called "right to be forgotten"…

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10/03/15

E-Books no longer subject to the super reduced VAT rate of 3 percent in Luxembourg

Since 2012, Luxembourg applies the super reduced VAT rate of 3 % to the supply of e-books (Circular N° 756 dated 12th December 2011), and no dist…

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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

09/04/15

New procedure for tax rulings

08/04/15

Further steps towards transparency

07/04/15

The Luxembourg double tax treaties network

02/04/15

EU – New regulation proposals

01/04/15

Automatic Exchange Of Information On Interest Payments From Savings Income

31/03/15

New regulation of the european long-term investment funds

30/03/15

EMIR | European Commission endorses draft RTS on IRS clearing

27/03/15

Belgium-Luxembourg cross-border workers

27/03/15

Priips regulation

24/03/15

Luxembourg – Ratification of the EU Convention on Cybercrime

23/03/15

SCS AND SCSP: INCOME DIRECT TAX TREATMENT

23/03/15

Temporary 0.5 percentage Income Tax

20/03/15

EU – Adoption of the EU Regulation

19/03/15

Taxation of income and gains from IP rights

18/03/15

The Luxembourg Implementation Of Fatca

17/03/15

CSSF Circular 14/598 - Common definition of European MMFs

12/03/15

Tax Treaty News

11/03/15

New tax ruling procedure in Luxembourg

11/03/15

EU – Right to be forgotten

10/03/15

E-Books no longer subject to the super reduced VAT rate of 3 percent in Luxembourg