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On 1 August 2025, in case C-600/23 Royal Football Club Seraing SA v. Fédération Internationale De Football Associations (FIFA), Union des associations européennes de football (UEFA), Union royale belge des sociétés de football association ASBL (URBSFA), the Court of Justice of the European Union

Luxembourg Draft Law No. 8628 (the “ Draft Law”) transposes Directive (EU) 2024/927 into the Law of 17 December 2010 on undertakings for collective investment (the “ UCI Law”) and the Law of 12 July 2013 on alternative investment fund managers (the “ AIFM Law”), focusing on delegation, liquidity

Luxembourg Draft Law No. 8628 (the “ Draft Law”) transposes Directive (EU) 2024/927 into the law of 17 December 2010 on undertakings for collective investment (the “ UCI Law”) and the law of 12 July 2013 on alternative investment fund managers (the “ AIFM Law”), focusing on delegation, liquidity

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

Background On 4 September 2025, Advocate General Kokott (AG Kokott) delivered her Opinion in the case C-121/24, Vaniz EOOD , on the conditions under which a third party may be held jointly and severally liable for unpaid VAT under national law, based on EU VAT legislation. The case at hand concerned

On 8 October 2025, the Luxembourg Minister of Finance presented the 2026 budget (the “ Budget Law”) oriented towards growth and social cohesion. The Budget Law provides for significant investments in innovation and infrastructure. On the tax side, it sets the 2026 agenda and has been complemented by