Newsflashes

In a judgment dated 9 June 2026 ( No. 53689C ), the Higher Administrative Court ( Cour administrative ) held that a subsidiary forming part of a tax group under Article 164bis LIR has standing to challenge a decision concerning its investment tax credit ( bonification d'impôt pour investissement )

On 24 June 2026, the Luxembourg tax authorities (the “ LTA”) issued an updated circular on remote work by cross-border employees ( Circular L.G. – Conv. D.I. No. 61 , the “ Circular”), explaining how the 34-day threshold is calculated, the consequences of exceeding it, its application to certain

Draft Law No. 8804 extends the external redeployment allowance and fixes an inequality between employers. In Luxembourg, the external redeployment allowance becomes almost automatic, but reimbursement stays limited to smaller employers. Background and scope Draft Law No. 8804 (the Draft Law) has

Draft Law No. 8805 simplifies procedures for businesses and clarifies the rules on posting workers to Luxembourg. In Luxembourg, posting is getting simpler for businesses, while checks and fines are stepped up, particularly in road transport. Background and scope Draft Law No. 8805 (the “ Draft Law”

Artificial intelligence is now becoming part of everyday business life in Luxembourg. According to STATEC and CSSF 2026 data, 22% of Luxembourg companies already integrate AI into their business ( 28% in the financial sector), and 60% of respondents consider generative AI to be an opportunity. In

The Draft Law amending Article L. 222-9 of the Labour Code proposes an increase of the minimum social wage of 3.8% as from 1 January 2027. Background and scope The Draft Law No. 8837 amending Article L. 222-9 of the Labour Code (the “ Draft Law”) has been prepared by the Minister of Labour and