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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23/04/24
Exploring the synergy: VAT and transfer pricing

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16/04/24
ECON opinion on EC proposal for Transfer Pricing Directive

On 22 February 2024, the Economic Monetary Affairs Committee (“ECON”) of th…

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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

Pillar 2 implementation in Luxembourg: Bill submitted to Parliament

On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 …

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Direct tax procedure: Commentary on upcoming amendments

On 28 March 2023, the Minister of Finance presented a new draft law n° 8186 (the “Draft Law”) to the Parliament which amends the Abgabenordnung (“AO”)…

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Securitisation companies and atad 1: red card for luxembourg ?

On 14th July, the EU Commission blew the whistle and initiated an infringement procedure against Luxembourg, by reason of a deemed insufficient implem…

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Law implementing public country-by-country reporting Directive adopted by the Luxembourg Parliament

Luxembourg, like all EU Member States, had until 22 June 2023 to transpose the so-called public country-by- country reporting (“CbCR”) Directive into …

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ESMA’s statement on the sustainability disclosures in prospectuses drawn up in compliance with the Prospectus …

On 11 July 2023, ESMA published a public statement on sustainability-related disclosures within prospectuses drawn up in line with the Prospectus Regu…

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Investment tax credit regime to be modernised as from 2024

On 13 July 2023, a draft law was presented to Parliament which introduces a major reform of the current investment tax credit framework, with effect a…

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Amendment of the Luxembourg Investment Funds Legal Toolbox

On 11 July 2023, a law reforming Luxembourg investment funds (the “Law”) was adopted by the Luxembourg Parliament with the aim to, notably, improve an…

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Bill introducing new reporting obligations for PSPs

On 5 May 2023, the government submitted to the Luxembourg Parliament Bill 8207 to implement Council Directive (EU) 2020/284 amending the VAT Directive…

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Merger control update

At EU level, the EU Commission has published rules and guidance to further reduce the administrative burden for parties with respect to the merger con…

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EU Commission adopts new adequacy decision for the EU-US Data Protection Framework

After years of negotiations between the eu and the us, the eu commission concluded that the us offers an adequate level of protection for personal dat…

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GDPR – New data transfer adequacy decision for the transfer of data between the United States and EU in force …

Following the invalidation of the Privacy Shield adequacy decision by the Court of Justice of the European Union on 16 July 2020 (see our article here…

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Towards more equal treatment of cross-border workers

From 1 January 2024, German tax residents employed by a business located in Luxembourg (and vice versa) will be able to work remotely for 34 days per …

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The future of pre-pack sales in Luxembourg

On 7 December 2022, the EU Commission issued a proposal for a directive harmonising certain aspects of insolvency law (the Draft Directive). One key a…

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New Court decision on share class redemptions: A clear(er) path to redemption?

On 14 June 2023, the Lower Administrative Court (Tribunal administratif) took a decision (docket n°45759) on the Luxembourg tax treatment of the repur…

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Clarifications on the reverse hybrid rules by the Luxembourg Tax Authorities

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European Commission releases FASTER Directive Proposal

On 19 June 2023, the European Commission published the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (hereaf…

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Proposal for Council Directive on Faster and Safer Relief of Excess Withholding Taxes

On 19 June 2023, the European Commission published a proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (“FASTER …

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New circular and FAQ published by the Luxembourg tax authorities on reverse hybrid rules and reporting

On 9 June 2023, the Luxembourg tax authorities (the “LTA”) published the long-awaited circular (L.I.R. n° 168quater/1) (the “Circular”) providing clar…

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Luxembourg tax authorities clarify tax compliance for reverse hybrid entities

On 9 June 2023, the Luxembourg tax authorities issued a Circular on reverse hybrids within the meaning of article 168quater of the income tax law (“IT…

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Luxembourg tax authorities issue initial administrative guidance on reverse hybrid rules

On 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules.…

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