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.
On 13 June 2022, the Luxembourg government laid bill no. 8029 (the “Bill”) before Parliament. It would implement into domestic law Council Directive (…
Lire plusOn 7 June 2022, the United-Kingdom (UK) and Luxembourg signed the text of the new double tax treaty.
Lire plusThe special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the conte…
Lire plusThe common reporting standard (“CRS”), which has been implemented in Luxembourg by the law of 18 December 2015, has introduced an automatic exchange o…
Lire plusOn 7 June 2022, the UK and Luxembourg governments signed a protocol to amend the double tax treaty (the treaty) between both jurisdictions. As set out…
Lire plusOn 12 May 2022, the reporter of the Committee on Economic and Monetary Affairs of the European Parliament (ECON) published its draft report (the …
Lire plusOn 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty (the “New Treaty”) repla…
Lire plusOn 3 June 2022, the Council of the European Union adopted new restrictive measures against Russia due to the ongoing conflict in Ukraine.
Lire plusIn a recent decision of 31 March 2022, the Luxembourg Administrative Court (the “Court”) ruled on whether contributions to the “115 Account” …
Lire plusWithin the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base …
Lire plusThe EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corpor…
Lire plusOn 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBR…
Lire plusOn 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a …
Lire plusAfter the entry into force of the Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector on 10 March 2021 ("…
Lire plusIn a recent decision, the Luxembourg Supreme Court (Cour de cassation) rejected an appeal (pourvoi en cassation) lodged by Luxembourg VAT authorities …
Lire plusOn 20 January 2022, the Luxembourg tax authorities (the LTA) published the circular PRE_IMM n°1 (the Circular) which clarifies the provision…
Lire plusThe Luxembourg Court of Cassation had the opportunity to adjudicate at last instance on a condition for the right to deduct VAT asserted by the Luxemb…
Lire plusThe Court of Justice of the European Union has further clarified the concept of a ‘fixed establishment’ for VAT purposes
Lire plusOn 9 March 2022, a draft law was presented to Parliament in order to remove the exemption applicable to securitisation entities within the meaning of …
Lire plusOn 9 March 2022, a bill amending Article 168bis of the Luxembourg Income Tax Act was brought before Parliament. The bill aims to remove 2017 securitis…
Lire plus