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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 14, 2025ECJ case law I VAT debt - Joint and several liability of company administrators
On 27 February 2025, the Court of Justice of the European Union (CJEU) handed down a decision on the procedural rights of administrators which may be held jointly and severally liable for the VAT debts of the companies they administer. As a reminder, many Member States including Luxembourg provide
Apr 14, 2025Single-parent tax credit I New circular
On 26 February 2025, the Luxembourg Direct Tax Authorities issued a new Circular L.I.R. No. 154 ter/1, replacing Circular L.I.R. No. 154 ter/1 dated 24 May 2023, on single-parent tax credit (" CIM") provided for in Article 154 ter of the Luxembourg income tax law (“ LITL”). As from the 2025 tax year
Apr 02, 2025ViDA | Final approval on VAT in the Digital Age package
On 11 March 2025, the VAT in the Digital Age (ViDA) package has been finally adopted by the Council of the European Union and the measures will be turned out progressively until January 2035. The purpose of this package is to modernize and improve the VAT system in the EU to better align with the
Mar 11, 2025CbCR I Update of the list of Reportable Jurisdictions
On 3 March 2025, the government issued a draft Grand-Ducal Decree amending the existing Grand Ducal-Decree of 13 February 2018 implementing Article 4, paragraph 2, of the law of 23 December 2016 on Country-by-Country Reporting (“ CbCR”), the purpose of which is to update the list of ‘Reportable
Jan 25, 2025UCI I New circular on tax residency certificates to be issued
On 24 December 2024, the Luxembourg Direct Tax Authorities issued the new circular L.G.-A No. 61 replacing the previous circular dated 8 December 2017 ( please see our previous newsletter dated 8 February 2008 for more details) which outlines the procedure for applying for tax residency certificates
Jan 19, 2025EC DAC9 proposal | Exchange of Pillar Two information returns
On 28 October 2024, the EU Commission (“ EC”) introduced a proposal to amend Directive 2011/16/EU on administrative cooperation in the field of taxation (“ DAC”) to ease the exchange for Pillar Two information returns within the EU (the “ EC Proposal”). Background On 20 December 2021, the OECD and
Latest Articles & Books
Jan 16, 2024Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
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
Nov 04, 2022Thomson Reuters Practical Law | Outsourcing: Luxembourg Overview
A Q&A guide to outsourcing in Luxembourg. This Q&A guide gives a high-level overview of legal and regulatory requirements on different types of outsourcing; commonly used legal structures; procurement processes; formalities required for transferring or leasing assets; data protection issues; supply
Oct 25, 2022Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
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
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
Aug 05, 2020Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high level overview of the key practical issues including: state pensions; supplementary pensions; funding and solvency requirements; tax on pensions; business transfers; participation in pension schemes; and employer insolvency and overall
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