Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 23, 2024Judgement of the higher administrative court no. 49770c – principle of a single lawyer or representative in tax litigation
On 23 October 2023, the Lower Administrative Court ( Tribunal administratif) handed down a judgement in direct tax matters, in which it dismissed as inadmissible an appeal lodged with it, on the grounds that the principle of a single lawyer or representative had been breached. The appeal was indeed
Apr 22, 2024ECJ rules on deductibility of input VAT for “non-operating companies” (C-341/22)
On 7 March 2024, the Court of Justice of the European Union (“ ECJ”) handed down a judgment regarding the right to deduct input value added tax (“ VAT”) for a company which was deemed “non-operational” by the national tax authority. In the case at hand, a company carried out an economic activity of
Apr 19, 2024Appreciation of the 90% threshold in the context of Article 157ter LITL | The Lower Administrative Court decision
In a judgment dated 7 February 2024 ( docket No. 46783 ), the Luxembourg Lower Administrative Court ( Tribunal administratif ) (the “ Court”) handed down a decision concerning the application of the provisions of Article 157 ter of the Luxembourg income tax law (“ LITL”), allowing non-resident
Apr 16, 2024Previously published in Tax
Newsflash | Pillar Two - The Luxembourg Tax Authorities issue a first FAQ Newsflash | Tax measures in favour of the Luxembourg real estate sector
Apr 16, 2024ECON opinion on EC proposal for Transfer Pricing Directive
Urgent need to implement harmonized transfer pricing framework for the EU according to ECON On 22 February 2024, the Economic Monetary Affairs Committee (“ ECON”) of the European Parliament adopted its opinion on the European Commission’s (“ EC”) proposal for a Directive on transfer pricing (“ TP
Apr 16, 2024Update to the Commentary on Article 26 of the Model Tax Convention
On 19 February 2024, the OECD Council allowed an update to the Commentary 26 of the OECD Model, which relates to the exchange of information, more specifically to the question of administrative assistance. As a reminder, the exchange of information process was set up in 2009 in order to improve the
Latest Brochures
Jun 01, 2023BSP General Brochure
In this brochure you will find the description of all the activity that we can put in place for you. BSP is an independent full-service law firm based in Luxembourg, committed to providing the very best legal services to our domestic and international clients in all aspects of Luxembourg business
Jul 27, 2022Tax Brochure
Our Tax practice brochure gives an overview of the services our team of lawyers provides to domestic and internatonal clients in all Luxembourg tax related matters.
Latest Articles & Books
Oct 20, 2021Thomson Reuters Practical Law | Regulation of State and Supplementary Pension Schemes in Luxembourg: overview
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Mar 11, 2021Paperjam News | On ne sera jamais à l’abri des critiques - Interview à Alain Steichen
OpenLux est-elle l’attaque de trop? L’avocat Alain Steichen ne voit pas ce que le Luxembourg pourrait faire de plus pour respecter les règles internationales. L’attaque OpenLux vous étonne-t-elle? «Non, cela dure depuis plus de 10 ans. Le succès crée des envieux et, quoi qu’on fasse, on ne sera
Feb 11, 2020Legitech | Précis de Droit Fiscal de l'Entreprise - 5ème édition
Le droit fiscal de l’entreprise est le droit fiscal appliqué à l’entreprise. Il se trouve au cœur de la vie des entreprises et des décisions qui y sont adoptées, car il faut gérer le « fiscal » de la même manière que le commercial, le financier, … Cependant, cette gestion du fiscal s’avère de plus
Feb 22, 2019Thin capitalisation Q&A: Luxembourg
This Q&A provides jurisdiction-specific commentary on Practice note, Thin capitalisation: Cross-border, and forms part of Cross-border loan financing and Cross-border joint ventures. Luxembourg tax law does not contain any thin capitalisation rules. A company's debt financing does not need to be
Dec 29, 2017The Executive Remuneration Review - Edition 6
Executive remuneration encompasses a diverse range of practices and is consequently influenced by many different areas of the law, including tax, employment, securities and other aspects of corporate law. This book is structured with the intention of providing readers with an overview of these areas
Oct 22, 2017New IP Regime | Draft Law
On August 4 th 2017, the Minister of Finance submitted a draft law to the Luxembourg Parliament, which intends to introduce a new intellectual property regime. The draft law introduces a new Article 50ter in the Luxembourg income tax law in order to fill the void caused by the staggered withdrawal