Newsflashes

Key takeaways On 9 June 2026, the Luxembourg Government submitted eleven amendments to draft law No. 8676 introducing the Single Tax Class and individual taxation as the default personal income tax regime from 2028 onwards. The amendments follow the Council of State’s opinion of 5 May 2026 and

The Luxembourg Government filed Draft Law No 8782 (the " Draft Law") with the Luxembourg Parliament ( Chambre des Députés ) on 1 July 2026, proposing a comprehensive reform of the tax regime applicable to employee stock option plans under the Luxembourg Income Tax Law of 4 December 1967, as amended

A decade in the making When the Luxembourg District Court ( tribunal d’arrondissement ) delivered its judgment on 23 December 2015 in the Hellas Telecommunications litigation, the case had attracted extraordinary attention, both for its international dimension – involving Luxembourg, the United

May 2026 – The debate surrounding Luxembourg's Register of Beneficial Owners (RBO) is far from over. In an order dated 29 May 2026, the Luxembourg District Court has just decided to refer several fundamental questions for a preliminary ruling on the interpretation of Directive (EU) 2024/1640 back to

As from tax year 2026, the start-up investment tax credit offers individual investors a 20% tax credit on qualifying equity investments in innovative young companies, effective from the 2026 tax year. Eligible investors Resident individual taxpayers in Luxembourg; and Non-resident individual

On 18 March 2026, the Luxembourg Administrative Tribunal ( Tribunal administratif, No. 48905) ruled on the TP implications of an intra-group financing operated through a Luxembourg PE involving guarantees. Following a Belgian tax adjustment and a spontaneous exchange of information, the Luxembourg