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On 17 April 2025, the Luxembourg Higher Administrative Court ( Cour administrative), delivered its long awaited decision on case n° 50.602C pertaining to the qualification of interest free loans under Luxembourg tax law and the existence of a permanent establishment in a treaty jurisdiction. With

On 25 June 2024, Luxembourg and the Republic of Moldova signed a protocol (the “ Protocol”) amending the double tax treaty originally signed on 11 July 2007 (the “ DTT”). The law of 25 march 2025 , approving the Protocol, was published in the Luxembourg Official Gazette on 7 April 2025. Key

The law of 22 May 2024 provided for several short term tax measures (applicable for fiscal year 2024) in favour of the Luxembourg real estate market as well as long term tax measures applicable as from 2025 (see our previous newsflash ). To support the ongoing recovery of the real estate sector, the

On 3 April 2025, the European Court of Justice (“ ECJ”) delivered a decision ( C‑228/24 ) providing clarifications on the interpretation of the anti-abuse provision included in the parent-subsidiary directive. The decision recalls the broad character of the rule, not limited to identifying conduit

On 4 April 2025, Draft Law No. 8526 was submited to the Luxembourg Parliament ( Chambre des Députés ) and intends to introduce, as from fiscal year 2026, a tax credit for private individuals investing in Luxembourg startups amounting to 20% of their equity investment. The measure is designed to ease

On 25 March 2025, the Luxembourg accounting board ( Commission des normes comptables, “ CNC”) issued a third Q&A with respect to Pillar 2 focusing on relevant accounting information to be provided in standalone and consolidated financial statements before and as of the transition year. Background