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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

Newsflash | Luxembourg case law | Share premium reimbursement without capital reduction subject to withholding tax Infographic | Luxembourg impatriate tax regime for highly skilled employees Infographic | Luxembourg's carried interest tax regime Thomson Reuters Practical Law | Arbitration procedures

The CSSF reinforces its sustainable finance agenda across all supervised sectors In a communiqué dated 2 March 2026, the CSSF has updated its priorities within the area of sustainable finance. The CSSF believes that sustainability considerations and the integration of sustainability risks should not

On 24 February 2026, the European Union (“EU”) adopted Directive (EU) 2026/470 (the “Directive”), amending, inter alia, Directive 2006/43/EC, Directive 2013/34/EU, Directive (EU) 2022/2464 and Directive (EU) 2024/1760, with a view to strengthening corporate sustainability reporting and due diligence

CSSF supervisory fees for Luxembourg funds and fund managers remain unchanged, while new fee regimes apply from 16 January 2026. The Grand-Ducal Regulation of 8 January 2026 relating to the fees levied by the CSSF introduced new fee regimes in connection with recent EU regulatory developments