Newsflashes

Background On 4 April 2025, Draft Law No. 8526 (the “ Draft Law”) was submitted 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

Communication On 30 September 2025, the CSSF published a communication on the AML/CFT Market Entry Form (“ MEF”). The MEF aims at collecting standardised key information in relation to money laundering and terrorist financing risks which must be submitted by funds (to be) authorised (including

The Draft Law No. 8627 (the " Draft Law"), was presented to the Luxembourg Parliament on 2 October 2025, aiming to transpose: the Capital Requirements Directive VI: Directive (EU) 2024/1619 of 31 May 2024 amending Directive 2013/36/EU as regards supervisory powers, sanctions, third-country branches

In July 2025, the Luxembourg government drew up a draft Grand-Ducal Regulation (the “ Draft Regulation”) amending the Grand-Ducal Regulation of 9 January 1974 on the determination of tax withholding on salaries and pensions (the “ Regulation”). Context: flat-rate withholding tax for occasional work

On 4 September 2025, the ECJ delivered its decision in the Arcomet case ( C-726/23) following a request for preliminary ruling on whether intragroup remuneration adjustment for services, determined under the transfer pricing (“ TP”) Transactional Net Margin Method (“ TNMM”), is subject to VAT and

Key takeaways On 6 August 2025, the Luxembourg Higher Administrative Court ( Cour administrative ) handed down a decision (n °52321C ) whereby taxpayers cannot themselves request an ex-post review following the filing of an inaccurate tax return. From the Court’s perspective, the decision to carry