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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!
As from the tax year 2015, the two different regimes for the minimum corporate income tax will apply as follow:
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On 9 January 2015, ESMA published an updated version of its Q&A on its guidelines on ETFs and other UCITS issues. In summary
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On 30 December 2014, the Luxembourg Commission for the Supervision of the Financial Sector (the "CSSF") published its first FAQ concerning the Law of …
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The Law of 28 July 2014 concerning the compulsory deposit and immobilisation of shares and units in bearer form (the "Law") imposes the compulsory dep…
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The Belgian and Luxembourg governments had a joint meeting on 5 February in Brussels and came to an agreement with respect to cross-border employment …
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Latest updates: - 30 December 2014. Protocol regarding taxation of pension income with Denmark is in force as of 28 December 2014 and will be applicab…
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As per our previous article dated 2014 in relation to the law dated July 28th 2014 on the immobilisation of shares and corporate units in bearer form …
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On 23 July 2014, Directive 2014/92/EU1 (the "Payment Accounts Directive") has been adopted with the aim to improve consumer rights of EU citizens in t…
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Instead of abolishing bearer shares as already done or planed to be done by some neighboring countries, the Luxembourg lawmaker, after leading an in-d…
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The Luxembourg budget law for 2015 and the law introducing measures for the future ("paquet d'avenir") have been adopted on 19 December 2014.
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The law applies to information requested by another State under a bilateral agreement, relevant European Directives as implemented in Luxembourg or th…
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The CSSF has issued a new Circular 15/601 relating to the ratio increase notification procedure laid down in Article 94(1)(g)(ii) of Directi…
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The Luxembourg Tax Authorities (hereafter "LTA") have recently clarified the situation on taxation of income realised by Luxembourg partnerships, thro…
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On 19 December 2014, the Luxembourg Parliament adopted the 2015 budget and the first part of the future package (paquet d'avenir). The most relevant t…
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On 9 January 2015, the Luxembourg tax authorities published Tax Circular L.I.R. n° 14/4 (the "Circular") on the Luxembourg tax treatment of income rea…
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As per 1 January 2015, Luxembourg codified (i) the Luxembourg advance tax ruling and advance pricing agreement (ATR/APA) practice and (ii) the arm's l…
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In the framework of the Lisbon strategy for growth and employment in the EU, the Grand-Duchy of Luxembourg added Article 50bis to the Income Tax Act 1…
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Automatic exchange of information ("AEOI") has been a hot topic on the international scene for more than a decade now. Besides the FATCA turmoil, the …
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Many years after the introduction of the Philanthropic Foundation1, the draft bill n° 6595 dated 22 July 2013 presents the private wealth foundation (…
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On 30 September 2014, the European Commission (the "EC") published the non-confidential version of a decision taken on 11 June 2014 launching a formal…
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