Si cela est autorisé, nous utilisons des cookies tiers pour personnaliser le contenu, les publicités et analyser (de manière anonyme) le trafic du site.
En savoir plus
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
Luxembourg has an attractive IP regime offering an 80% tax exemption of net income and gains from qualifying IP assets.
Lire plus
The Administration de l’Enregistrement, des Domaines et de la TVA (the Luxembourg VAT authorities) confirmed in Circular n°807 that : …
Lire plus
Today, the EU Council updated the EU list of non-cooperative tax jurisdictions. The update is an important step as it directly impacts the scope of ap…
Lire plus
At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020.&…
Lire plus
On 28 January 2021, the Luxembourg Parliament approved bill of law n°7547 implementing measures concerning the non-tax-deductibility of interest and r…
Lire plus
Yesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expens…
Lire plus
On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a…
Lire plus
On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxem…
Lire plus
In December last year the European Commission published its much anticipated draft Digital Markets Act.
Lire plus
It is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main change…
Lire plus
On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxem…
Lire plus
On 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretatio…
Lire plus
With the end of the transition period as of 1 January 2021, the UK officially became a third country with respect to the EU, meaning that the EU VAT D…
Lire plus
On 23 December 2020, the Luxembourg Budget Law was published in the Mémorial (“the Law”). It contains some tax measures aiming at promoting…
Lire plus
On 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 plus
On 18 December 2020, the OECD published its much-anticipated “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”.
Lire plus
On 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 plus
On 15 December 2020, the Luxembourg Parliament approved the 2021 budget bill.
Lire plus
The 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 plus
In 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 plus