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Individual tax


The impact of the COVID-19 crisis on cross-border commuting and the residence status of individuals: some remarks

The impact of the COVID-19 crisis on cross-border commuting and the residence status of individuals: some remarks
04/05/2020

On 3 April 2020, the OECD Secretariat issued its analysis on tax treaties and the impact of the COVID-19 crisis. The guidance deals with (a) concerns related to the corporate residence status (place of effective management

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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.

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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.

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 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

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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).

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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.

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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. 

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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

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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.

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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.

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