Newsflashes

Key takeaways On 23 May 2025, the Luxembourg Lower Administrative Court ( Tribunal administratif ), in its judgment (no. 49212), overturned a unitary value (“ UV”) tax assessment that had denied the net wealth tax exemption provided under § 60 of the Valuation Law ( Bewertungsgesetz , “ BewG”) for a

During the ECOFIN meeting of 20 June 2025, the EU Council approved its bi-annual report on the evolution of tax initiatives and officialised the discontinuation of its work on the Unshell Proposal. Background On 22 December 2021, the European Commission released a legislative proposal for a Council

On 28 May 2025, the European Commission adopted its EU Startup and Scaleup Strategy (the " Strategy") - a coordinated EU-level framework designed to support the creation, growth and internationalisation of innovative startups and scaleups. The Strategy sets out 26 legislative, regulatory and

On 28 June 2025, the G7 issued a “ statement on global minimum taxes” sharing a common understanding on the co-existence of Pillar 2 and US minimum tax rules. In practice, US parented groups would be excluded from the Income Inclusion Rule and the Undertaxed Profits Rules. This comes with the

Publication Luxembourg has officially released its updated National Risk Assessment (NRA 2025) on money laundering, marking a key milestone in the country’s ongoing efforts to strengthen its anti-money laundering and counter-terrorist financing (AML/CFT) framework. Coordinated by the Ministry of

On 27 May 2025, Draft Law No. 8546 was submitted to the Luxembourg Parliament ( Chambre des Députés) (the “ Draft Law”) to introduce several changes in the tax landscape. It notably updates the rules on exchange of information following the recent ECJ ruling, allowed legal forms for the private