Newsflashes

On 9 June 2023, the Luxembourg Tax Authorities (the “ LTA”) issued the administrative circular L.I.R. n°168 quater/1 (the “ Circular”). The Circular clarifies the Luxembourg tax status of a reverse hybrid entity together with applicable taxation rules and compliance obligations. A new Form 205 has

In 2018, the European Parliament and the European Council adopted a regulation on the mutual recognition of freezing orders and confiscation orders, the Regulation (EU) 2018/1805 of November 14, 2018. The Regulation aims at making the freezing and confiscation of assets deriving from criminal

On 16 May 2023, the Luxembourg Parliament ( Chambre des députés) adopted the long-awaited law (the " Law") transposing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (the " Directive"). The Law

Watch the video with Alain Steichen and Pol Mellina: Our lawyers will be discussing the question whether it is a good idea to hold personal or family investments through a Luxembourg holding company. The reason why we are doing this video in English is mainly because we will be focusing on the

On 28 March 2023, the Luxembourg government presented a draft law amending a number of aspects of the administrative procedure applicable in direct tax matters (the “ Draft Law”). While the government has presented this reform as a simplification and modernisation of the procedures applicable to

In a judgement dated 18 April 2023 (docket n° 45910), the Lower Administrative Court ( Tribunal administratif) referred to the Constitutional Court the question of whether the difference in treatment between holding companies, and other Luxembourg companies with regard to minimum net wealth tax