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

Luxembourg Budget 2020: Limitation of validity period of advanced tax agreements

The draft 2020 Luxembourg budget includes a proposal limiting the validity of advanced tax agreements issued before 1 January 2015.

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“Old” rulings, rule no more!

Luxembourg Minister of Finance Pierre Gramegna has presented the Luxembourg government’s budget bill for year 2020 to the Luxembourg Parliament today …

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

On 23 October 2019, the Luxembourgish Parliament (“Chambre de Députés”) published a draft law reintroducing the favourable tax relief regime for capit…

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Commission decision on Fiat ruling confirmed

In a judgment   of 24 September 2019, the General Court of the European Union (“Court”) dismissed actions brought by Luxembourg and Fia…

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Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 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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Budget 2020: advance tax confirmations granted before 1 January 2015 no longer binding

On 14 October, the Luxembourg government filed the 2020 budget bill with the Luxembourg parliament.

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The Luxembourg-France Double Tax Treaty – amending Protocol signed on 10 October

On 19 August 2019, the new Luxembourg-France Double Tax Treaty (“DTT”) came into force following finalisation of each country’s ratification procedure…

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New Rules for the Digital Economy (and other Economies too...)

The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech comp…

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OECD heading beyond the arm’s-length principle without ring-fencing the digital economy

On 9 October 2019, the OECD published a proposed unified approach to reform profit allocation rules (Pillar One of its working plan to address the tax…

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

On 3 July 2019, the ECJ published a judgment (C‑316/18 University of Cambridge v HMRC) clarifying whether input VAT relating to fees, p…

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State aid update: EU General Court sets framework for the European Commission to enforce arm’s length transfer…

On 24 September 2019, the EU General Court upheld the Commission’s decision that Fiat received unlawful State aid from Luxembourg, and at the same tim…

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Entry into Force of the US | Luxembourg Double Tax Treaty

On 9 September 2019, the Luxembourg Finance Minister Pierre Gramegna and the United States (“U.S.”) Ambassador to Luxembourg exchanged ratification in…

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Luxembourg Tables DAC 6 Bill

On 8 August 2019, the Luxembourg government tabled Bill No 7465 (the "Bill") implementing Council Directive (EU) 2018/822 ("DAC 6") on mandatory discl…

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Luxembourg Brexit Laws: 15 September 2019 final deadline for UK based managers to notify the CSSF

On 8 April 2019, Luxembourg adopted two laws ("Brexit Laws") on measures to be taken in relation to the financial sector in the event of a hard Brexit…

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Disclosure of cross-border arrangements by intermediaries: DAC 6 implementation in Luxembourg

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/…

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Luxembourg implementation of the EU Directive setting new transparency rules for intermediaries

On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information i…

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CSSF Portal Open For Mandatory Notification for UK Firms and Funds – A Summary

Following CSSF press release 19/33 concerning firms licensed in the UK under CRD IV, MiFID II, PSD 2, EMD and CSSF press release 19/34&…

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New European Regulation on the Control of Foreign Investments

In order to help Europe defend its strategic interests and preserve European security and public order, Regulation 2019/452 of 19 March 2019, whi…

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The portal for Brexit notifications is live!

As from today, UK managers, firms and investment funds wishing to pursue their activities in Luxembourg, in the event a no-deal Brexit occurs on 31 Oc…

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Rent free period and lease contracts: new VAT developments

The rent free period commonly granted in office lease contracts has been the source of much heated debate with the Luxembourg VAT authorities. 

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