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On 23 December 2020, the Luxembourg Budget Law was published in the Mémorial (“the Law”). It contains some tax measures aiming at promoting…
Lire plusOn 19 December 2020, the Luxembourg Parliament voted into law the Budget Act 2021 (the "Budget Act"). In the unprecedented context of COVID-19, the ma…
Lire plusOn 18 December 2020, the OECD published its much-anticipated “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”.
Lire plusOn 14 October 2020, the Luxembourg government submitted to the Parliament the budget bill for fiscal year 2021. It was approved by the Parliament on 1…
Lire plusOn 15 December 2020, the Luxembourg Parliament approved the 2021 budget bill.
Lire plusThe United Kingdom (“UK”) left the European Union (“EU”) on 31 January 2020 and Brexit’s transition period will end on 31 December 2020. Here is what …
Lire plusIn view of the departure of the United Kingdom from the EU on 1 February 2020 and the forthcoming end of the transitional period on 31 December 2020, …
Lire plusllowing the European Court of Justice (ECJ) ruling of 2 April 2020 in case C-458-181, the Luxembourg direct tax authorities issued a circular letter (…
Lire plusA draft law adopted by the Luxembourg Government in March 2020, which should be passed soon, will introduce a new Luxembourg tax measure denying under…
Lire plusList of double tax treaties in force and in negotiation as of 23 November 2020.
Lire plusOn 1 December 2020, the Luxembourg tax authorities issued Circular L.I.R. n°147/2, 166/2 and Eval. N°63 (“Circular”) related to the application of the…
Lire plusOn 14 October 2020, the 2021 budget draft law (the “draft law”) was presented to Parliament. Given the current context of crisis, the Government decid…
Lire plusIn the context of a prospective acquisition of shares in a company in the telecommunications sector, and with the intention of rendering taxable manag…
Lire plusRecently, the Court of Justice of the European Union (“CJEU”) ruled on case C-623/171 and the joined cases C-511/18, C-512/182 and C-520/183…
Lire plusEIOPA published a paper on its approach to product oversight and governance requirements for insurance distributors and manufacturers
Lire plusOn 14 October 2020, Luxembourg's Minister of Finance, Pierre Gramegna, tabled before the Parliament the draft budget law for the year 2021 (the “Draft…
Lire plusON 14 OCTOBER 2020, THE LUXEMBOURG GOVERNMENT FILED BUDGET BILL 7666 WITH THE LUXEMBOURG PARLIAMENT
Lire plusOn 14 October 2020, the 2021 budget draft law was presented to Parliament. The Government decided that the time was not right to increase taxes and/or…
Lire plusThe Court of Justice of the EU recently clarified the criteria to take into account when assessing the distinctive character of a position mark applie…
Lire plusOn 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitali…
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