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TAX LAW


Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule
15/01/2021

On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxembourg income tax law on the Luxembourg interest deduction limitation rule.

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Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule
15/01/2021

On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxembourg income tax law on the Luxembourg interest deduction limitation rule.

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Overview of the VAT impacts of Brexit

Overview of the VAT impacts of Brexit
15/01/2021

It is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main changes in this regard.

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Luxembourg tax authorities issue circular on interest deduction limitation rules

Luxembourg tax authorities issue circular on interest deduction limitation rules
14/01/2021

On 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretation of the interest deduction limitation rules (“IDLR”) laid down in Article 168bis of the Luxembourg income tax law (“LITL”).

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Luxembourg tax authorities issue circular on interest deduction limitation rules

Luxembourg tax authorities issue circular on interest deduction limitation rules
14/01/2021

On 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretation of the interest deduction limitation rules (“IDLR”) laid down in Article 168bis of the Luxembourg income tax law (“LITL”).

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Mr. Bruno Gasparotto

Overview of the VAT impacts of Brexit
12/01/2021

With the end of the transition period as of 1 January 2021, the UK officially became a third country with respect to the EU, meaning that the EU VAT Directive has ceased to apply to it.

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ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities

ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities
11/01/2021

On 23 December 2020, the Luxembourg Budget Law was published in the Mémorial (“the Law”). It contains some tax measures aiming at promoting investment in sustainable economic activities and is part of a more extensive sustainable finance strategy for Luxembourg as an international financial centre.

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OECD releases helpful new guidance on transfer pricing during the pandemic

OECD releases helpful new guidance on transfer pricing during the pandemic
29/12/2020

On 18 December 2020, the OECD published its much-anticipated “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”.

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Luxembourg 2021 Budget Law: Overview of the key changes

Luxembourg 2021 Budget Law: Overview of the key changes
28/12/2020

On 14 October 2020, the Luxembourg government submitted to the Parliament the budget bill for fiscal year 2021. It was approved by the Parliament on 17 December 2020 and published in the Official Journal on 23 December 2020 (the Law).

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Luxembourg 2021 Budget Law: Overview of the key changes

Luxembourg 2021 Budget Law: Overview of the key changes
28/12/2020

On 14 October 2020, the Luxembourg government submitted to the Parliament the budget bill for fiscal year 2021. It was approved by the Parliament on 17 December 2020 and published in the Official Journal on 23 December 2020 (the Law).

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