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

Luxembourg tax update: tax policy of the new government and update on ATAD implementation

On 5 December 2018, the new Luxembourg government was installed. Its policy program for the coming years includes, on the tax side, a further dec…

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CJEU Denies SPC for Medical Devices Incorporating an Ancillary Active Ingredient

The Court of Justice of the European Union (CJEU) recently ruled that, unlike medicinal products, medical devices incorporating an ancillary drug subs…

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Brexit: the UK may unilaterally back out

In today’s judgment (07.12), the Court of Justice of the European Union, sitting in full court, has followed the opinion of its Advocate General by re…

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Preliminary opinion of EU Court of Justice suggests that United Kingdom could still avoid Brexit

On 4 December, EU Court of Justice Advocate General Campos Sánchez-Bordona concluded that the United Kingdom may unilaterally withdraw its intention t…

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New tax measures revealed in the coalition agreement published by the future government – ATAD Bill amendments…

Further to the elections for Parliament held in October this year, the former ruling coalition between the liberal, ecological and socialist parties e…

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Brexit relocations: The view from CMS Luxembourg

Luxembourg’s well-established reputation as a leading financial centre makes it a natural candidate for financial companies weighing their Brexit relo…

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Only one month left to reduce 2018 net wealth tax liability

Luxembourg corporate taxpayers can, upon request and under certain conditions, benefit from a reduction of the Luxembourg net wealth tax (NWT). One of…

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Luxembourg and France launch the ratification procedure of their new tax treaty – Will the new treaty become a…

Luxembourg and France have started the ratification process of the new double tax treaty (“DTT”)they signed on 20March 2018. For the new&nbs…

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CJEU: Open door for VAT recovery on transaction costs in case of share disposal

On 8 November 2018, the Court of Justice of the European Union (“CJEU”) released its decision in the C&D Foods Acquisition ApS case (C-502/17) con…

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CJEU doesn't like the taste of copyright

Today, the Court of Justice of the European Union ("CJEU") decided that the taste of a food product is not eligible for copyright protection.

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CJEU: VAT on share disposal costs recoverable in certain cases

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in …

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The German Federal Tax Court limits German CFC rules and anti-abuse provisions to wholly artificial arrangemen…

In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other …

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ECJ: VAT on abort costs fully deductible

VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration …

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Aide à l'innovation : à quoi les start-up peuvent-elles prétendre ?

Dans un contexte d’évolution constante en matière entreprenariale et face à l’émergence de nouvelles activités sur le marché, la modification de la lé…

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EU Commission finds no illegal State Aid in the McDonald's Case

On 19 September 2018, the EU Commission announced its decision in the McDonald's State Aid investigations. According to a press release1, th…

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Upcoming German tax law changes relevant to real estate investments

On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussi…

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Luxembourg has started the MLI ratification procedure

On 7 June 2017 Luxembourg and more than 70 other jurisdictions signed the multilateral instrument (“MLI”) to integrate base erosion and profit shiftin…

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VAT deduction right of holding companies - New Guidelines published by the VAT authorities

On 11 June 2018, the Luxembourg VAT Authorities published Circular n° 765-1 providing additional guidelines on the VAT deduction right of partial VAT …

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Draft Law for the ATAD 1 Implementation

On June 18th 2018, the Luxembourg government published a draft law implementing the first Anti-Tax Avoidance Directive (hereafter “ATAD”) into Luxembo…

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Tax Treatment of virtual currencies

Following decisions of the Court of Justice of the European Union1 and of the French Conseil d’Etat2 dealing with virtual currencies (e…

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