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Corporate tax


Mr. David Maria

Finance Bill 2019 | Important Tax Measures Foreseen
21/03/2019

On 5 March 2019, the finance bill n°7450 (“Finance Bill”) was filed by the Luxembourg government with the Luxembourg parliament.

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Finance Bill 2019: CIT reduction and  optional extension of interest limitation rules  on fiscal unity level

Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity level
20/03/2019

On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450  (“Finance Bill”) with the Luxembourg parliament.

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EU State aid investigation opened into Huhtamäki’s tax treatment in Luxembourg

EU State aid investigation opened into Huhtamäki’s tax treatment in Luxembourg
11/03/2019

On 7 March 2019, the European Commission announced the opening of a formal State aid investigation into three tax rulings granted by the Luxembourg tax authorities to a Luxembourg entity of the Finnish Huhtamäki group.

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Finance Bill 2019: CIT reduction and  optional extension of interest limitation rules  on fiscal unity level

Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity level
11/03/2019

On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450 (“Finance Bill”) with the Luxembourg parliament

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Corporate Tax Reform 2019

Corporate Tax Reform 2019
11/03/2019

On 5 March 2019, the 2019 budget draft law was presented to Parliament.

The draft law introduces mainly the following corporate income tax measures with retroactive effect as from 1 January 2019:

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Luxembourg presents budget law 2019

Luxembourg presents budget law 2019
09/03/2019

On March 5th 2019, the Luxembourg Minister of Finance submitted to the Parliament the draft 2019 budget law (the "Budget"), which is expected to be approved by the end of April.

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06/03/2019

The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive (“ATAD”), the aim of ATAD being to implement the BEPS (Base Erosion and Profit Shifting) recommendations made by the OECD and the G20 in October 2015 at EU level.

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Luxembourg update: proposed interest deduction limitation at fiscal unity level and reduction of corporate income tax rate

Luxembourg update: proposed interest deduction limitation at fiscal unity level and reduction of corporate income tax rate
06/03/2019

On 5 March 2019, the government filed its 2019 budget bill of law. The proposed tax measures include a reduction of the corporate income tax rate and amendments to the fiscal unity regime.

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General Court annuls the decision of the EU Commission on the Belgian excess profit regime

General Court annuls the decision of the EU Commission on the Belgian excess profit regime
25/02/2019

Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns. Apart from the investigation in the McDonalds case, the EU Commission consistently concluded that illegal State aid was present

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Constitutional Court to rule on the compatibility of the procedure for exchange of information with the rule of law

Constitutional Court to rule on the compatibility of the procedure for exchange of information with the rule of law
25/01/2019

In 2014, the Luxembourg legislator changed the procedural rules applicable to the exchange of information upon request, in tax matters.

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