News & Articles

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

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

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

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

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

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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!

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More News & Articles

Brexit uncertainty forces UK FCA to re-open the TPR

In light of the ongoing Brexit discussions, the UK Financial Conduct Authority (FCA) has decided to re-open the temporary permissions regime (TPR) as …

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Law on deferral of DAC 6, CRS and FATCA deadlines voted!

On 22 July 2020, the Luxembourg Parliament approved Bill No. 7625 (the “Law”) implementing Council Directive (EU) 2020/876 adopted on 24 June 2020 giv…

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DAC 6 / CRS / FATCA: Luxembourg bill of law issued to postpone reporting obligations and deadlines

On 6 July 2020, the Luxembourg government issued bill of law N°7625 implementing into domestic law Council Directive (EU) 2020/876 of 24 June 202…

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COVID-19: Luxembourg extends DAC6, CRS and FATCA reporting deadlines

Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 (the “Directive”) amending the EU Directive on …

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The BlackRock VAT case: an impossible combination of artificial intelligence and the VAT exemption?

On 2 July 2020, the Court of Justice of the European Union (“CJEU”) ruled in the case of BlackRock Investment Management (UK) Ltd (C-231/19) that a “s…

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Optional deferral of the EU Mandatory Disclosure Directive reporting obligations

On 24 June 2020, the Council of the European Union (the Council) adopted an amendment to the Mandatory Disclosure Directive ((Directive (EU) 2018/855)…

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CJ rules Luxembourg fiscal unity regime infringes EU law (B & others)

On 14 May 2020, the CJ delivered its judgment in case B and Others v Administration des contributions directes (C-749/18). The Court conclud…

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CJEU rules that free samples of OTC medicinal products can be provided to pharmacists

On 11 June 2020, the Court of Justice of the European Union (CJEU) confirmed that it is prohibited to distribute free samples of prescription-only med…

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Termination fees often subject to VAT

Following a ruling of the CJEU, termination fees in the event of early termination of a contract are often triggering VAT. Especially in B2C-situation…

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FATCA & CRS Reporting In Luxembourg: New Draft Bill Submitted To The Parliament

The proposed measures of the Draft Bill aim at bringing Luxembourg law into line with the evaluation of the Global Forum on Transparency and Exchange …

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DAC6 and CRS deadline extensions – Update

Yesterday, the Luxembourg Finance Ministry reported that EU Member States have agreed on a compromise proposal for a Directive introducing an optional…

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Mergers: European Commission opens in-depth investigation into Air Canada's proposed acquisition of Transat Ai…

On 25 May 2020, the European Commission decided to open an in-depth investigation under the EU Merger Regulation into the acquisition of Transat by Ai…

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The modification of a vertical tax consolidation group into a horizontal tax consolidation group does not end …

On 14 May 2020, the Court of Justice of the European Union (“CJEU”) ruled on the Luxembourg tax consolidation regime and took a very positive decision…

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European Commission requests Luxembourg to amend its tax rules on foreign securitisation enterprises & its…

Yesterday (15 May), the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax …

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DAC 6 reporting obligations starting as from 1 October 2020

On 8 May 2020, as a result of the COVID-19 pandemic, the EU Commission proposed a three-month postponement of the starting date for the filing and exc…

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Have competition authorities adopted any official position concerning the impact of the COVID-19 crisis on the…

On 23 March 2020, the European Competition Network (ECN), of which the European Commission and the national competition authorities of all EU Member S…

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Coronavirus crisis: More flexibility for European structural and investment funds

On 23 April 2020, the European Union adopted Regulation (EU) N° 2020/558 on specific measures to provide exceptional flexibility in the use of Europea…

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The impact of the COVID-19 crisis on cross-border commuting and the residence status of individuals: some rema…

On 3 April 2020, the OECD Secretariat issued its analysis on tax treaties and the impact of the COVID-19 crisis. The guidance deals with (a) concerns …

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Luxembourg announces additional deadline extensions in direct tax matters

A new bill seeks to grant a one-year extension for claims whose collection is entrusted to the Luxembourg tax authorities (such as direct taxes and so…

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Guidance on Luxembourg CFC Rules

Whilst some countries have had comprehensive rules on controlled foreign corporations for years, Luxembourg only introduced such rules recently, furth…

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