Newsflashes

Higher Administrative Court decision of 4 June 2024 On 4 June 2024, the Higher Administrative Court (n° 49203C) delivered its decision on abuse of law in the context of the repurchase and cancellation of classes of shares. The Higher Administrative Court confirmed the decision of the Lower

Test In a case involving a Luxembourg law firm which had been ordered by the Luxembourg Tax Authorities to disclose all documentation relating to advice given to a client for the purpose of an exchange of information upon request with the tax authority of another EU Member State, the Luxembourg

On 23 May 2024, the government submitted draft law No. 8388 to the Luxembourg Parliament (the “ Draft Law”) clarifying the Luxembourg tax treatment applicable to classes of shares, simplifying the minimum net wealth tax regime, and introducing an opt-out mechanism for dividends tax exemption. Other

We are excited to bring to your attention a significant development in AIFMD 2.0 with the introduction of a new provision for depositaries. This update will shed some light on the conditions that must be fulfilled when the depositary delivers its services while being based in a different EU state

On 23 October 2023, the Lower Administrative Court ( Tribunal administratif) handed down a judgement in direct tax matters, in which it dismissed as inadmissible an appeal lodged with it, on the grounds that the principle of a single lawyer or representative had been breached. The appeal was indeed