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Council of the EU adopts DAC7

Council of the EU adopts DAC7
26/03/2021

DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on income earned by sellers on their platforms, and Member States to automatically exchange this information.

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REMINDER - Transitional period of Luxembourg’s former IP regime coming to an end

REMINDER - Transitional period of Luxembourg’s former IP regime coming to an end
15/03/2021

Luxembourg has an attractive IP regime offering an 80% tax exemption of net income and gains from qualifying IP assets.

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EU list of non-cooperative tax jurisdictions updated: Implications for Luxembourg taxpayers

EU list of non-cooperative tax jurisdictions updated: Implications for Luxembourg taxpayers
22/02/2021

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 application of three different Luxembourg tax measures

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Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty

Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty
11/02/2021

At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020. 

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New law on payments to EU ‘black-list’ countries

New law on payments to EU ‘black-list’ countries
01/02/2021

On 28 January 2021, the Luxembourg Parliament approved bill of law n°7547 implementing measures concerning the non-tax-deductibility of interest and royalty payments made to entities located in non-cooperative jurisdictions.

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Measure denying the tax deduction of interest and royalties due to entities in blacklisted jurisdictions passed by the Parliament

Measure denying the tax deduction of interest and royalties due to entities in blacklisted jurisdictions passed by the Parliament
29/01/2021

Yesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expenses due to entities located in non-cooperative tax jurisdictions was passed by the Luxembourg Parliament

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Luxembourg tax authorities issue a circular on interest deduction limitation

Luxembourg tax authorities issue a circular on interest deduction limitation
19/01/2021

On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxembourg income tax law (LITL), which was introduced in 2018 through the implementation in Luxembourg law of the EU Directive 2016/1164 Anti-Tax Avoidance Directive 

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Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule
15/01/2021

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 Luxembourg income tax law on the Luxembourg interest deduction limitation rule.

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Luxembourg tax authorities issue circular on interest deduction limitation rules

Luxembourg tax authorities issue circular on interest deduction limitation rules
14/01/2021

On 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretation of the interest deduction limitation rules (“IDLR”) laid down in Article 168bis of the Luxembourg income tax law (“LITL”).

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ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities

ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities
11/01/2021

On 23 December 2020, the Luxembourg Budget Law was published in the Mémorial (“the Law”). It contains some tax measures aiming at promoting investment in sustainable economic activities and is part of a more extensive sustainable finance strategy for Luxembourg as an international financial centre.

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