LATEST ARTICLES
Luxembourg
DLA Piper
The question as to whether board members / independent directors were to be seen as VAT taxable persons has sparked extensive debates.
ATOZ
On 25 March 2024, the Luxembourg Tax Administration ("LTA") published an FAQ aiming to clarify the application of the law of 22 December 2023...
Loyens & Loeff
On 25 March 2024, the Luxembourg tax authorities released guidance in the form of FAQ on the recognition of pre-regime deferred tax assets and liabilities under the Luxembourg Pillar Two rules.
ELVINGER HOSS PRUSSEN, société anonyme
Although the SCS, SCSp and SCA are all "partnerships", the SCS and the SCSp are comparable to Anglo-Saxon types of partnerships...
Loyens & Loeff
In late 2023, Luxembourg entered a new tax era with the transposition of the European Pillar 2 directive on 20 December. The new rules, in force since 1 January 2024...
Tiberghien Advocaten
On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the United Kingdom...
Tiberghien Advocaten
On 10 November 2023, the Luxembourg Constitutional Court ruled that certain provisions of the Luxembourg minimum net wealth tax were contrary to constitutional principle of equality.
CMS Luxembourg
On 21 December 2023, the Court of Justice of the European Union (" CJEU " or " Court ") issued a decision on the case C-288/22.
Ogier
While the overview provided herein is not exhaustive, it should serve as a high-level summary of the modifications that may impact the strategic decisions of Luxembourg tax payers...
European Union
Loyens & Loeff
Luxembourg's 2024 Budget Bill was submitted to Parliament on 6 March 2024 and does not include major tax changes aimed at Luxembourg corporate taxpayers.
Loyens & Loeff
Pillar Two is a groundbreaking international tax framework that imposes a 15% minimum taxation to multinational enterprises in each country where they operate.
Loyens & Loeff
An increase in disputes between companies and tax authorities-kicking off in 2015 with the European Commission intervention in the Fiat case-has come to define the current era of corporate tax.
Matheson
The Irish Revenue Commissioners ("Revenue") issued an ebrief on 4 December 2023 regarding the publication of an updated manual on section 112B of the Taxes...
Arendt & Medernach
2023 was another year rich in tax developments in Luxembourg and Europe. In a difficult economic environment and a tense geopolitical context, the European institutions...
ELVINGER HOSS PRUSSEN, société anonyme
Fully developed infrastructure of financial services and support functions...
Worldwide
Loyens & Loeff
US Fund Managers ("USFM") usually rely on the Luxembourg special limited partnership ("SLP") as a fund vehicle to raise capital in the EU.
DLA Piper
On 19th July 2023, the Luxembourg Parliament approved the draft law endorsing the revised double tax treaty with the UK (the Treaty). Following the UK's ratification already completed in 2022...
Loyens & Loeff
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes Luxembourg transfer pricing (‘TP')...
Loyens & Loeff
New Dutch tax classification rules for Dutch and foreign entities will enter into force per January 1, 2025.
ATOZ
On 26 February 2024, the new list of non-cooperative jurisdictions for tax purposes (the "Blacklist") was published in the Official Journal of the European Union.
Mondaq Webinars
APR24
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Comparative Guides
Curated Content
Upcoming Events
Mondaq Advice Centres
