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Oct 28, 2025Luxembourg Case Law I Tax Authorities fail to prove permanent establishment on non-resident partners of Luxembourg partnership
In its judgment of 17 September 2025, the Lower Administrative Court ( Tribunal administratif) delivered a significant decision (n° 47603) on permanent establishment determination and commercial profit characterisation for non-resident professional service providers. The Court ruled that the
Jun 26, 2025Luxembourg Case law I Mandate requirements in the context of a tax claim
In a judgment dated 6 March 2025 (No. 51780C), the Higher Luxembourg Administrative Court addressed the issue of whether a tax claim filed by a third party was admissible without a written mandate existing at the time of filing. The case involved a company that had submitted a claim on 16 March 2021
Jan 30, 2025Luxembourg Case Law I Compliance with the principle of adversarial proceedings in relation to fines for tax offences
On 16 October 2024, the Lower Administrative Court ( Tribunal administratif ) annulled a decision by the Director of the Luxembourg Tax Authorities (“ LTA”) ( Administration des contributions directes) to uphold and increase the amount of a fine imposed by the Tax Office on a tax consultancy company
Oct 23, 2024Luxembourg Case Law I Clarification on the principle of adversarial proceedings for the tax audit
On 11 July 2024, the Higher Administrative Court ( Cour administrative ) delivered a significant ruling in a case between Mrs. (A) and the Direct Tax Administration (ACD), following a tax audit covering the fiscal years 2010 to 2015. After rejecting the claim regarding the territorial incompetence
Jul 04, 2024Relibi Law I Higher Administrative Court rules on the limits of the applicability of the law
In a decision dated 21 March 2024 (no. 49678C), the Higher Administrative Court upheld a decision by the Director of the Luxembourg tax authorities (“ LTA”), who in a specific case refused to apply the final withholding tax on savings income in the form of interest payments made in Luxembourg to
Apr 16, 2024Tax authorities’ obligations in relation to taxpayer's right to be heard | Judgment of Higher Administrative Court
In a judgment of 11 January 2024, the Luxembourg Higher Administrative Court annulled tax assessments issued to a taxpayer for breach of the adversarial principle set out in §205(3) AO (the Abgabenordnung ), which foresees the right for the taxpayer to be heard by the tax office before issuance of
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