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On 14 October 2020, the Luxembourg Finance Minister presented its presented 2021 draft Budget Bill (hereinafter the “ Draft Law”), which includes a number of amendments to the Luxembourg tax system affecting both companies, investment vehicles and individuals. TAX EQUITY AND SOLIDARITY The Draft Law

Commission Delegated Regulations amending the Prospectus RTS Regulation Published on 14 September 2020 in the Official Journal of the EU, Commission Delegated Regulation (EU) 2020/1272 brought several modifications to Commission Delegated Regulation (EU) 2019/979 of 14 March 2019 supplementing

The EU Recovery Prospectus has been proposed by the European Commission in direct response to the Covid-19 pandemic The goal of the proposed Regulation which would amend Regulation (EU) 2017/1129 (the “ Prospectus Regulation”) as regards the EU Recovery prospectus and targeted adjustments for

On 17 September 2020, Advocate General Szpunar published his opinion in the case C-288/19 of the European Court of Justice (" ECJ") regarding the VAT regime applicable to the private use, by employees, of company cars. In the case at hand, a company established in the Grand Duchy of Luxembourg had

In its judgment handed down on 25 September 2020, the Lower Administrative Court ( Tribunal Administratif) considered the scope of hidden dividend distributions under Luxembourg law. In the case at hand, the taxpayer (a company) had booked in its 2013 and 2014 financial accounts provisions for

CONTEXTE Alors que la pandémie de coronavirus continue à avoir un impact sur la bonne gouvernance des sociétés et autres entités juridiques, le projet de loi 7673 (le Projet de Loi) propose l'extension des mesures permettant aux sociétés et entités juridiques qui y sont énumérées de tenir leurs