If allowed, we use third party cookies to personalize content, ads and (anonymously) analyze site traffic.
Learn more
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!
On 7 May 2018, the Luxembourg tax authorities released a circular introducing for Luxembourg corporate taxpayers some new reporting requirem…
Read More
The bill of law n°7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 Ju…
Read More
Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementar…
Read More
On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of t…
Read More
On 5 July 2018, the Court of Justice of the European Union (“CJEU”) released a welcome decision in the Marle Participations case (C-320/17) concerning…
Read More
On 20 June 2018, the Luxembourg Government filed the bill of law n°7318 (“Draft Law”) implementing the so-called Anti-Tax Avoidance Directive (“ATAD 1…
Read More
The Luxembourg Tax Authorities (“LTA”) inserted in Form 500 “Corporate income tax, municipal business and net worth tax return for resident corporatio…
Read More
Council Directive (EU) 2016/1164, the “Anti Tax Avoidance Directive” or «ATAD 1 » published on 12 July 2016, implements the OECD’s recommendation…
Read More
Following the 2016 referendum vote and the formal withdrawal notification, the UK should in principle not be subject to European legislation as from 3…
Read More
Yesterday (21 June 2018), the European Court ruled in favour of a Fidelity investment fund that had suffered Danish withholding tax at a higher rate t…
Read More
Today (20.06), the draft law implementing the EU Anti-Tax Avoidance Directive (“ATAD”) was released. While the main purpose of the draft law is to imp…
Read More
Algorithms is the hot topic in competition law. In June 2017, the OECD published a paper on the risk of collusion in the use of algorithms. This issue…
Read More
On 20 December 2017, the Court of Justice of the European Union (CJEU) decided on two cases involving German anti-abuse legislation that denies a (par…
Read More
On 21 March 2018, the EU Commission issued two directive proposals aiming to ensure that tax laws “fairly” tax digital business activities. The first …
Read More
On 7 May, 2018, the Luxembourg tax authorities issued a new circular “Circular LG – A n.64 relating to the defensive measures in relation to the EU li…
Read More
Luxembourg new tax regime designed to increase intellectual property (“IP”) developments has entered into force in April 2018 and is effective as of 1…
Read More
On 3 May 2018, Advocate General (“AG”) Kokott delivered her opinion in the Ryanair case (C-249/17) concerning the deduction of input VAT on costs incu…
Read More
On 20 March 2018, France and Luxembourg signed a new Double Tax Treaty (“DTT”). The aim of the new DTT is to replace the existing treaty that was sign…
Read More
On March 12th 2018, in the context of the Capital Markets Union action plan, the European Commission issued legislative proposals to amend the ex…
Read More
On 22 March 2018, the Luxembourg Chamber of Deputies adopted the new intellectual property box regime with effect from 1 January 2018 and which includ…
Read More