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Constitutional Court to rule on the compatibility of the procedure for exchange of information with the rule of law

Constitutional Court to rule on the compatibility of the procedure for exchange of information with the rule of law
25/01/2019

In 2014, the Luxembourg legislator changed the procedural rules applicable to the exchange of information upon request, in tax matters.

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Luxembourg tax update: tax policy of the new government and update on ATAD implementation

Luxembourg tax update: tax policy of the new government and update on ATAD implementation
24/12/2018

On 5 December 2018, the new Luxembourg government was installed. Its policy program for the coming years includes, on the tax side, a further decrease of the Luxembourg corporate tax rate with one percentage point.

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New tax measures revealed in the coalition agreement published by the future government – ATAD Bill amendments

New tax measures revealed in the coalition agreement published by the future government – ATAD Bill amendments
07/12/2018

Further to the elections for Parliament held in October this year, the former ruling coalition between the liberal, ecological and socialist parties emerged victorious and the Prime Minister was appointed by the Grand Duke to form a new government.

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Brexit relocations: The view from CMS Luxembourg

Brexit relocations: The view from CMS Luxembourg
26/11/2018

Luxembourg’s well-established reputation as a leading financial centre makes it a natural candidate for financial companies weighing their Brexit relocation options.

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Luxembourg and France launch the ratification procedure of their new tax treaty – Will the new treaty become applicable as from 2019?

Luxembourg and France launch the ratification procedure of their new tax treaty – Will the new treaty become applicable as from 2019?
19/11/2018

Luxembourg and France have started the ratification process of the new double tax treaty (“DTT”)they signed on 20March 2018. For the new DTT to become applicable as from 2019, the two ratification procedures would need to be finalised and the instruments of ratification exchanged before the end of 2018. 

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Upcoming German tax law changes relevant to real estate investments

Upcoming German tax law changes relevant to real estate investments
18/09/2018

On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussions in the parliament in the coming months.

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Luxembourg has started the MLI ratification procedure

Luxembourg has started the MLI ratification procedure
10/09/2018

On 7 June 2017 Luxembourg and more than 70 other jurisdictions signed the multilateral instrument (“MLI”) to integrate base erosion and profit shifting (“BEPS”) measures into double tax treaties.

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Draft Law for the ATAD 1 Implementation

Draft Law for the ATAD 1 Implementation
13/08/2018

On June 18th 2018, the Luxembourg government published a draft law implementing the first Anti-Tax Avoidance Directive (hereafter “ATAD”) into Luxembourg law (please see our Newsletter of April 2016 on the topic of the ATAD).

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New reporting requirements on transactions with related parties

New reporting requirements on transactions with related parties
02/08/2018

On 7 May 2018, the Luxembourg tax authorities released a circular introducing for Luxembourg corporate taxpayers some new reporting requirements on transactions concluded with related parties located in so-called “non-cooperative jurisdictions”.

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The OECD releases the Base Erosion and Profit Shifting (BEPS) public discussion draft on BEPS actions 8-10: Financial Transactions

The OECD releases the Base Erosion and Profit Shifting (BEPS) public discussion draft on BEPS actions 8-10: Financial Transactions
20/07/2018

On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of the OECD Transfer Pricing Guidelines for Tax Administrations and Multinational Enterprises. The consultation comments are invited until the end of the consultation period on 7 September 2018.

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