News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

Atoz Luxembourg logo
03/12/25
Parliament’s finance committee passes amendments to the carr…

On 17 November 2025, the Luxembourg parliament published amendments to the …

DLA Piper Luxembourg logo
03/12/25
Are your crypto assets taxable in Luxembourg?

Crypto currencies and other crypto assets are increasingly being adopted by…

Dotted texture left
Dotted texture left

Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.

It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Luxembourg and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

Dotted texture right

More News & Articles

Exchange of tax rulings

On 6 October 2015, the EU Council (the “Council”) reached a unanimous political agreement on mandatory automatic exchange of advance cross-b…

Read More
Luxembourg Rating Upgraded To "Largely Compliant"

The global forum on transparency and exchange of information for tax purposes has released on 30 October 2015 new compliance ratings on transparency i…

Read More
Tax Treaty update

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…

Read More
VAT: Expenses related to the acquisition of shares

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…

Read More
Clarifications on the application of Articles 23 (3) and 41 LITL

On May 21st 2015, the Luxembourg Higher Administrative Court (“Cour Administrative” -the”Court”) took a decision on the valuation and classification o…

Read More
FATCA - Entry into force

The intergovernmental agreement (“IGA”), its annexes and the “Memorandum of Understanding”, all signed on March 28th 2014 between the US and Luxembour…

Read More
New corporate tax measures

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.

Read More
Modifications to the Luxembourg Tax Law and Budget 2016

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 …

Read More
EU-FATCA and the OECD MCAA - Draft Law

With draft law N° 6858 (the “Draft Law”), which was submitted to Parliament on August 14th2015, Luxembourg aims at enhancing its commitment with regar…

Read More
Application of Article 50 bis LITL to IP rights acquired in exchange of shares

On June 16th 2015, the Administrative Court (Tribunal Administratif) (the “Court”) took a decision on the application of the provisions of Article 50 …

Read More
Bill n° 6847 – Amendment to the participation exemption regime in Luxembourg

On 5 August 2015, the Luxembourg government presented a bill implementing Council Directives 2014/86/UE and 2015/121/UE amending Council Directive 201…

Read More
The FATCA Law of 24 July 2015

On 28 March 2014, Luxembourg and the US signed an intergovernmental agreement ("IGA") to implement automatic exchange of information in the context of…

Read More
Luxembourg draft legislation introducing EU anti hybrid and anti-abuse provisions in the participation exempti…

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…

Read More
The Bill of Law N°6847 Has Been Filed With The Luxembourg Parliament

This bill most notably aims to implement Council Directives 2014/86/EU and 2015/11/EU amending Directive 2011/96/EU (so-called Parent-Subsidiary Direc…

Read More
Transposition Of Revised Transparency Directive

On 17 August 2015, the Luxembourg Parliament issued the Bill of Law n°6860regarding the transposition of Directive 2013/50/EU(1) of the European Parli…

Read More
Tax Treaties News

On 18 June 2015, Austria and Luxembourg signed an amending exchange of notes regarding adjustments concerning the new exchange of information procedur…

Read More
VAT insurance exemption for car repairs

The Advocate General (the “AG”) of the European Court of Justice (the “ECJ”) has recently published his opinion in the Mapfre Warranty SpA case (C-584…

Read More
Belgium’s Circular on the Taxation of Cross-Border Commuters

On 16 March 2015, Belgium and Luxembourg signed a mutual agreement (the “Mutual Agreement”) regarding the problem of the right of taxation of salaries…

Read More
Proposed EMIR modifications to UCITS Directive

On May 22nd 2015, the European Securities and Markets Authority published its opinion to the EU institutions on the impact of Regulation 648/2012 (“EM…

Read More
Upcoming Tax Changes

On 10 July 2015, the Government council adopted a bill containing various new tax measures (the “Bill”). The Bill itself has not yet been published bu…

Read More