Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique luxembourgeois

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03/12/25
Parliament’s finance committee passes amendments to the carr…

On 17 November 2025, the Luxembourg parliament published amendments to the …

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03/12/25
Are your crypto assets taxable in Luxembourg?

Crypto currencies and other crypto assets are increasingly being adopted by…

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Plus d'actualités et d'articles

Parent-Subsidiary Directive not applicable to Gibraltar companies

On 2 April 2020, the European Court of Justice ("ECJ") (Case-458-18) ruled that a company incorpored in Gibraltard an subject to Gibraltar C…

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COVID-19: What is the Impact on the Free Movement of Persons?

The coronavirus has spread around the globe and the scale of the threat faced today underlines the imperative need for coordinated restriction measure…

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New deadline extensions in fiscal matters

Further to the Luxembourg government’s decision to introduce several tax measures in favour of legal and natural persons, as announced on 17 March 202…

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COVID-19 crisis: New draft law to extend deadlines in fiscal matters

On 8 April 2020, Luxembourg Parliament released the draft law n°7555 addressing the extension of deadlines in fiscal, financial and budgetar…

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Coronavirus crisis: the European Commission extends its State aid Temporary Framework to support the economy

The European Commission adopted on 19 March 2020 the adapted Temporary Framework to allow Member States to grant more generous aid over a longer perio…

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New bill of law that denies tax deduction of interest and royalties paid to EU blacklisted countries

On 30 March 2020, the Luxembourg government published a bill of law with number 7547 (the “Bill”) to deny the tax deductibility of interest and royalt…

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Luxembourg: Non-deductibility of interest and royalties due or paid to related enterprises in non-cooperative …

On 30 March 2020, the Luxembourg finance minister introduced a bill ("the bill") aimed at implementing European Union (EU) recommended preventive meas…

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CJEU renders important decision on the liability of online platforms in trade mark infringement cases

On 2 April 2020, the Court of Justice of the European Union (“CJEU”) rendered a judgment (C-567/18) clarifying the potential liability of Amazon and o…

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New Luxembourg bill on payments to EU ‘black-list’ countries

On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the EU Council on 5 December 20…

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Government Economic Measures Summary

Tax payment deadlines been extended Companies and self-employed individuals deriving their income from a commercial, agricultural, forestry, or liber…

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Upcoming measure denying the tax deduction of interest and royalties to entities in blacklisted jurisdictions

Yesterday (26 March), the Luxembourg Government adopted a draft law amending the Luxembourg income tax law so as to deny, in Luxembourg, the deduction…

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BlackRock VAT case: no exemption for management services supplied for both SIFs and non-SIFs

On 11 March 2020, Advocate General Pikamäe (the “AG”) of the Court of Justice of the European Union (the “CJEU”) released his opinion in the BlackRock…

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COVID-19: Overview of Luxembourg supporting measures

The Covid-19 outbreak has been declared a public health emergency of international concern by the World Health Organization, causing unprece…

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State Aid: Temporary Framework for State aid measures to support the economy in the COVID-19 (Coronavirus) out…

On 19 March 2020, the Commission issued a Temporary Framework to enable EU Member States to provide aid in order to support the economy within the fra…

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Luxembourg tax measures

On 17 March 2020, the Luxembourg tax authorities (LTA) published a newsletter with tax measures for businesses in the context of the COVID-19 crisis.

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DAC 6 Law introducing mandatory disclosure rules in Luxembourg passed

On Saturday 21 March 2020, the Luxembourg Parliament passed a law implementing Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/…

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DAC6 – Luxembourg implements the New Reporting Obligations of Tax Intermediaries

On Saturday 21 March 2020, the Luxembourg parliament passed the law implementing the Council Directive (EU) 2018/822 of 25 May 2018 (“DAC6”) regarding…

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Coronavirus crisis: the European Commission adopts its State aid Temporary Framework to support the economy

Executive Vice-President Vestager had announced on 17 March 2020 a public consultation on the European Commission’s draft proposal for a State aid Tem…

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Extraordinary tax measures implemented due to the COVID-19 outbreak

On 17 March 2020, the Luxembourg income tax authorities issued a series of measures designed to guarantee the continuity of the Luxembourg economy.

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Coronavirus crisis: the European Commission presents its draft State aid Temporary Framework to support the ec…

Executive Vice-President Vestager has announced on 17 March 2020 a public consultation on the European Commission’s draft proposal for a State aid Tem…

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