On 8 August 2019, the Luxembourg government filed Bill of law No 7465 (''DAC 6 Bill'') implementing the provisions of the Council Directive (EU) 2018/822 (the “Directive”), commonly called DAC 6
Today, the Luxembourg parliament ratified the new double tax treaty signed on 20 March 2018 between Luxembourg and France, which will replace the current double tax treaty dated 1 April 1958.
Today, the draft law ratifying the double tax treaty ("DTT") signed with France on 20 March 2018 was passed by the Luxembourg Parliament (first parliamentary reading).
Le 11 avril 2019, M. Pierre Gramegna, Ministre des Finances, a déposé le projet de loi n°7431 à la chambre des Députés qui vise à transposer en droit national la Directive (UE) n°2017/1852 du Conseil du 10 octobre 2017
The Bill of Law 7431 ("Bill”) introduced by the Luxembourg government on 11 April 2019 implements the European Union (“EU”) Directive 2017/1852 dated 17 Octobe
On 9 April 2019, Luxembourg deposited its instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or “MLI”).
On 25 April 2019, the law on the 2019 budget was passed by Luxembourg Parliament. The law mainly introduces the following corporate income tax measures effective retroactively as from 1 January 2019:
On 31 May 2019, the OECD published its programme of work for developing a solution to the tax challenges arising from the digitalisation of the economy (Programme of Work).
On 25 April 2019, the Chambre des Députés approved the Bill of Law 7450 as part of the draft Luxembourg budget for the 2019 financial year which will now become law (“Budget Law ”).
On 19 May 2019, the Swiss corporate tax reform package TRAF (Tax Reform and AHV Financing) was approved by referendum.
