Latest Newsflashes
Jul 02, 2025AML | Luxembourg updates its National Risk Assessment
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
Jul 01, 2025Draft Law No 8546 | Exchange of information interaction with legal privilege, wealth management company and tax credit for single parents
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
Jun 30, 2025Hague 2019 Convention | Entry into force in the UK and Luxembourg Draft Law to amend New Code of Civil Procedure
On 1 July 2025, the Hague Convention of 2 July 2019 on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters (the “Hague 2019 Convention”) will enter into force in the United Kingdom. The Contracting States include all EU Member States (except Denmark), Ukraine, Uruguay
Jun 26, 2025Luxembourg Case law I Mandate requirements in the context of a tax claim
In a judgment dated 6 March 2025 (No. 51780C), the Higher Luxembourg Administrative Court addressed the issue of whether a tax claim filed by a third party was admissible without a written mandate existing at the time of filing. The case involved a company that had submitted a claim on 16 March 2021
Jun 16, 2025Luxembourg Case law | Interest rate renegotiation without transfer pricing update leads to requalification
In a significant ruling on 6 June 2025 (Case n° 47100), the Luxembourg Lower Administrative Court (the " Lower Administrative Court"), ruled on the interest rates applied by a Luxembourg company performing financial intermediation activities (falling within the scope of the Luxembourg Circular L.I.R
Jun 12, 2025Luxembourg Case law I Commercial nature of activities performed by a limited partnership
On 6 June 2025, the Lower Administrative Court ( Tribunal administratif) issued two similar judgments in cases n° 49747 and 49749, rejecting the appeals lodged by a Luxembourg limited partnership ( société en commandite simple) against decisions of the director of the tax authorities and confirming