LexGo

Individual tax


COVID-19: Overview of Luxembourg supporting measures

COVID-19: Overview of Luxembourg supporting measures
26/03/2020

The Covid-19 outbreak has been declared a public health emergency of international concern by the World Health Organization, causing unprecedented impact on people's lives, businesses and communities.

Read more
Mr. David Maria

The Luxembourg Double Tax Treaties Network
24/01/2020

List of double tax treaties in force and in negotiation as of 23 December 2019.

Read more
 DAC 6 Update - Where European jurisdictions stand regarding implementation?

DAC 6 Update - Where European jurisdictions stand regarding implementation?
26/11/2019

DAC 6, the sixth amendment to the Directive on Administrative Cooperation (“DAC 6”) requiring so-called tax intermediaries to report, on a mandatory basis, certain cross-border arrangements is to be transposed by each Member State into domestic laws by the end of 2019

Read more
Draft law proposes to reintroduce favourable tax regime on capital gains on private land and dwellings

Draft law proposes to reintroduce favourable tax regime on capital gains on private land and dwellings
04/11/2019

On 23 October 2019, the Luxembourgish Parliament (“Chambre de Députés”) published a draft law reintroducing the favourable tax relief regime for capital gains on the sale of private land or dwellings (Bill n° 7486).

Read more
Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019

Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019
22/10/2019

On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.

Read more
Input Vat on Fees Relating to the Investment of Donations and Endowments

Input Vat on Fees Relating to the Investment of Donations and Endowments
07/10/2019

On 3 July 2019, the ECJ published a judgment (C‑316/18 University of Cambridge v HMRC) clarifying whether input VAT relating to fees, paid by a not-for-profit educational establishment in the context of the investment of donations and endowments in a fund, may be deducted. 

Read more
Entry into Force of the US | Luxembourg Double Tax Treaty

Entry into Force of the US | Luxembourg Double Tax Treaty
30/09/2019

On 9 September 2019, the Luxembourg Finance Minister Pierre Gramegna and the United States (“U.S.”) Ambassador to Luxembourg exchanged ratification instruments of the Protocol amending the Double Taxation Convention

Read more
Ratification of the new tax treaty between Luxembourg and France

Ratification of the new tax treaty between Luxembourg and France
04/07/2019

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.

Read more
Brexit relocations: The view from CMS Luxembourg

Brexit relocations: The view from CMS Luxembourg
26/11/2018

Luxembourg’s well-established reputation as a leading financial centre makes it a natural candidate for financial companies weighing their Brexit relocation options.

Read more
Only one month left to reduce 2018 net wealth tax liability

Only one month left to reduce 2018 net wealth tax liability
22/11/2018

Luxembourg corporate taxpayers can, upon request and under certain conditions, benefit from a reduction of the Luxembourg net wealth tax (NWT). One of the conditions to benefit from the NWT reduction is the allocation of an amount corresponding to five times the NWT

Read more

Click here to see the ad(s)

LexGO Network