Legal news
On 28 October 2026, the Luxembourg Parliament adopted Draft Law No. 8676: from 1 January 2028, tax classes 1, 1a and 2 are replaced by a single tax class “U”, with a 25-year transi…
On 16 July 2026, the Court of Justice of the European Union (the “CJEU”) delivered its decision in Case C-158/25 on the relationship between national mechanisms for the joint and s…
With the Council and Parliament positions settled and trilogues expected to open on 22 October 2026, SFDR 2.0 is taking shape: three product categories, a binding 70% threshold, ma…
Legal articles
Two EU delegated regulations published on 21 September 2026 finalise the re…
The General Court has upheld the European Commission's prohibition of Booki…
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 3 March 2017, the Dutch Supreme Court asked preliminary questions to the Court of Justice of the European Union (“CJEU”), on the potential discrimi…
The Luxembourg law of 23 December 2016 on the 2017 tax reform (the TRL) extends the money laundering predicate offence to aggravated tax fraud (f…
On 21 February 2017, the Economic and Financial Affairs Council of the European Union agreed on a new proposal for a Council Directive (ATAD II) amend…
On December 1st 2016, the European Commission published a set of proposed amendments to the EU VAT legislation currently in force (the “Proposal”). Th…
The Luxembourg tax authorities (“LTA”) have released circular L.I.R. 56/1 - 56bis/1 of 27 December 2016 on the tax treatment of Luxembourg-resident co…
On 12 February 2017, the Swiss corporate tax reform III (CTR III) bill was not approved by Swiss voters requiring Swiss government and parliament to a…
In its judgment of 25 January 2017 in a case (C- 375/15) opposing BAWAG, an Austrian bank and VKI, an Austrian consumer organisation, the Court of Jus…
On 27 December 2016, the country-by-country reporting (‘CBCR’) law (the ‘CBCR Law’) has been published, together with an FAQ issued by the Luxembourg …
The law of 23 December 2016 on the budget 2017(1) introduced into the Luxembourg income tax law dated 4 December 1967 (as amended) (hereafter ‘ITL’) a…
The purpose of this update is to inform you of aspects of 2017 tax reform that entered into force as of 1 January 2017. Indeed, the Luxembourg law imp…
Since 1 January 2017, the overall corporate income tax rate of Luxembourg has been reduced from 29.22% to 27.08%. The new rate takes into account the …
A new EU regulation introducing new VAT rules (the Regulation) entered into force on 1 January 2017 with respect to the place of supply of services co…
Luxembourg adopted on 23 December 2016 the law on country by country reporting (the “CbCR Law”), implementing the Council Directive (EU) 2016/881 of 2…
Luxembourg seized the opportunity of the 2017 budget law adopted on 23 December 2016 to introduce a new Article 56bis in the income tax law (“ITL”), t…
The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (herein…
The Luxembourg Parliament adopted the Tax Reform Law on 14 December 2016, aiming at increasing companies’ competitiveness and bringing more stability …
The CBCR Law was published on 27 December 2016 together with an FAQ by the Luxembourg tax administration and will enter into force as of 1 January 201…
On December 27th 2016, the head of the Luxembourg tax authorities issued circular L.I.R. n° 56/1 – 56bis/1 relating to the tax treatment and more…
On 27 December 2016, the Luxembourg direct tax authorities issued new guidelines by way of Circular LIR n° 56/1 – 56bis/1 (the Circular) regarding the…
On 27 December 2016 the Luxembourg Tax Authorities (Administration des contributions directes) issued Circular Letter L.I.R. – N° 56/1 – 56bis/1 (the …
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