Tax newsletters

13.03.2023 - Deadline for Qualified Intermediaries

Qualified Intermediaries (QI) are obliged to renew their QI Agreement with the US IRS by 1 May 2023.

16.02.2023 - Blacklisted entities for tax purposes

On February 14th, 2023, the Economic and Financial Council (“ECOFIN”) of the European Union added new jurisdictions in the list of non-cooperative jurisdictions for tax purposes.

20.10.2022 - Luxembourg Draft Budget Law 2023

The Luxembourg Minister of Finance has introduced the 2023 budget law with the aim of reinforcing the Luxembourg market and attractivity.

01.09.2022 - VAT on directors’ fees legitimate?

A preliminary ruling has been requested by the Luxembourg tribunal (Tribunal d’arrondissement) to the Court of Justice of the European Union (Case C-288/22) to determine whether VAT has to be applied on directors’ fees.

14.06.2022 - DTT signed between Luxembourg & UK

On June 7th, 2022, the Luxembourg and the United Kingdom decided to replace the current double tax treaty (“DTT”) by a new DTT taking into account all the latest OECD standards.

Real Estate Levy – Declarative obligations

The 2021 Budget Law of December 19, 2020 introduced, by means of its Article 4, new filing obligations towards certain investment vehicles, regarding the Real Estate Levy of 20% on income and gains from Luxembourg real estate.

Tax newsflash - Profit participating loan

Luxembourg Court Case - 13 July 2021

Input VAT recovery right of a holding company

Can a holding company recover input VAT in case of services contributed free of charge to subsidiaries and used by them for their exempt activities?

Global Mobility Alert April 2021

We hope you and your families are well. The Global Mobility landscape has been particularly impacted by the coronavirus pandemic for the last year. As companies adapt to the current trends on their employee mobility, it is now clear that this crisis will ultimately affect global mobility management worldwide. We are pleased to present you the first edition of our Global Mobility Alert of...

Company cars - VAT Newsletter

The Luxembourg State currently encourages the companies and their employees to move towards a more sustainable mobility scheme (in particular through tax incentives for hybrid and electric vehicles). But that is definitely not the only challenge that the employer is facing. On 20 th January 2021, the Court of Justice of the European Union finally released its decision on company cars, notably...

DAC6 Health Check

Anticipate DAC6 audits and remediate before it is too late.

Transfer Pricing newsletter - OECD Guidance

VAT Newsletter - Brexit finally arrived

Discover the latest newsletter of our VAT department concerning Brexit and its consequences.

DAC 6 newsletter - December 2020

DAC 6 deadlines approaching rapidly - Are you prepared ? Commercial companies and groups may incur reporting obligations!

2021 budget draft law

The Luxembourg 2021 budget draft law 7666 has just been issued and submitted by the Luxembourg Minister of Finance to the Luxembourg parliament on October 14th, 2020.

Double tax treaty concluded with Russia

Signature of the amending protocol to the double tax treaty concluded with Russia

COVID-19 and cross borders workers newsletter

Our Tax team is pleased to share with you its latest newsletter over the topic of cross border workers' taxation in relation with the COVID-19 epidemic that currently impacts the whole world. Please feel free to download and share it.

Black listed entities under Luxembourg scrutiny