Current filters:  
Luxembourg
Tax
Luxembourg
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...
ATOZ
On 13 November 2023, the Luxembourg parliament published proposed amendments by the government to the law (the "Law") transposing the Council Directive (EU)...
ELVINGER HOSS PRUSSEN, société anonyme
Following the Court of Justice of the European Union (CJEU)'s ruling of 21 December 2023 in case C-288/22, the Luxembourg VAT authorities published on 15 January 2024 a newsletter...
Goodwin Procter LLP
On the basis of the constitutional principle of equal treatment, this difference of treatment has been challenged by a taxpayer before the Luxembourg jurisdictions.
Ogier
On 21 December 2023, the Court of Justice of the European Union (CJEU) delivered a landmark judgment determining that directors' fees received as independent board members of a Luxembourg...
BSP
On 14 December 2023, the CJEU decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court's conclusion that the Commission did not demonstrate that Luxembourg granted a selective advantage to Amazon.
BSP
On 21 December 2023, the CJEU delivered its highly anticipated judgement following the preliminary ruling referral by a Luxembourg court regarding the VAT regime applicable to an individual acting as director of Luxembourg PLLCs.
ATOZ
On 29 December 2023, the 2023 protocol to the double tax treaty concluded between Luxembourg and Germany, ratified in Luxembourg by the Law of 22 December 2023, entered into force in respect of both contracting parties.
European Union
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
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.
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.
Popular Contributors
Upcoming Events
Mondaq Social Media