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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 introduces a new intellectual property ("IP") tax effective as of tax year 2018.
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The Grand Duchy treaty partners are amongst the most industrialised countries with inter alia all of the states in the European Union but Cyprus, the …
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On 23 March 2018, the European Council approved the text of the Draft Agreement on the UK’s withdrawal from the EU as proposed by the Commission on 19…
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On 13 April 2018, the Ministry of Finance communicated the draft bill n°7278 to the Parliament. This draft bill proposes to implement a VAT group regi…
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Bill of law: following existing VAT grouping regimes in other EU Member States, the Luxembourg Government has now proposed the adoption of a VAT group…
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On 13 April 2018, the Luxembourg Government introduced the bill of law n°7278 before the Parliament. This bill will implement the VAT group into Luxem…
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The Luxembourg Income Tax Code assesses Luxembourg taxpayers differently, depending upon whether they realise business income or income from private f…
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On 22 March 2018 the Luxembourg Parliament (Chambre des députés) adopted the new IP Box Law (see our newsflash “Tax changes for 2018 disclosed in th…
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On 20 March, 2018, France and Luxembourg signed a new Double Tax Treaty (“DTT”), which was released yesterday. The aim of the new DTT is to replace th…
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Yesterday (13th March), the EU Finance Ministers reached a political agreement on the Proposal for a Council Directive amending Directive 2011/16/EU a…
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On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty (“New Treaty”) replacing the current treaty dated 1 April 19…
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On 21 March 2018, the European Commission (EU Commission) proposed two Council Directives addressing the taxation of the digital economy. The int…
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On 13 March 2018, the Council of the European Union reached political agreement on a Council Directive (“Directive”) introducing mandatory disclosure …
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On 26 February 2018, the Commission published the non-confidential version of its October 2017 decision ordering Luxembourg to recover State…
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On December 20th 2017, the Court of Justice of the European Union (“ECJ”) rendered its judgment in the joined cases of Deister Hol…
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On 30 January 2018, the EU Commission issued a notice regarding the impact of Brexit in the field of customs and indirect taxation. In its …
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Pursuant to Article 100 of the VAT Directive calling on the European Council to review the scope of reduced VAT rates, the European Commission publish…
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In the new Circular of 8 December 2017 (the "Circular"), which replaces Circular L.G. – No. 61 of 12 February 2015 dealing with the issuing …
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On 6 December 2017, the Court of Justice of the European Union ("CJEU") rendered a long-awaited judgment in case C-230/16 opposing Coty Germ…
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In our newsletters Q1 and Q2 2017, we announced a paradigm shift in Luxembourg concerning the exchange of tax information on request by another EU mem…
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