Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules
On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2 (the “Circular”), providing clarifying guidance on the interpr…
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Luxembourg introduces carried interest tax reform
Government unveils new regime to strengthen Luxembourg's position as Europe's leading fund domicile
Luxembourg’s new cross-border mobility regime
Whilst until recently Luxembourg was the only country yet to transpose EU Directive 2019/2121 of the European Parliament and of the Council of 27 Nove…
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