Newsflashes

On 3 April 2025, the European Court of Justice (“ ECJ”) delivered a decision ( C‑228/24 ) providing clarifications on the interpretation of the anti-abuse provision included in the parent-subsidiary directive. The decision recalls the broad character of the rule, not limited to identifying conduit

On 4 April 2025, Draft Law No. 8526 was submited 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. The measure is designed to ease

The Administration de l’enregistrement, des domaines et de la TVA (“ AED”) in Luxembourg launched a campaign on 25 February 2025 inviting all alternative investment funds (“ AIFs”) to submit certain documentation in order to allow the AED to carry out its AML oversight obligations. Some of the

On 11 March 2025, the VAT in the Digital Age (ViDA) package has been finally adopted by the Council of the European Union and the measures will be turned out progressively until January 2035. The purpose of this package is to modernize and improve the VAT system in the EU to better align with the

Article 10 of the Business Continuation Law The law of 7 August 2023 on the preservation of businesses and the modernisation of bankruptcy law (the “ Business Continuation Law”), in Article 10, provides for the appointment of a judicial representative ( mandataires de justice ) when serious and

On 25 March 2025, the Luxembourg accounting board ( Commission des normes comptables, “ CNC”) issued a third Q&A with respect to Pillar 2 focusing on relevant accounting information to be provided in standalone and consolidated financial statements before and as of the transition year. Background