Newsflashes

On 24 June 2022, the European Commission published in the Official Journal of the EU the Commission Delegated Regulation (EU) 2022/975 adopted by the Commission on 17 March 2022 and endorsed by the co-legislators following a scrutiny procedure that ended on 17 June 2022 (the “Delegated regulation”)

On 31 March 2022, the Higher Administrative Court ( Cour administrative) ruled that shareholder contributions to a subsidiary’s account 115 are not taken into account for computation of the acquisition price of the shareholding under the Luxembourg participation exemption regime. Background The

Background The EU Directive 2018/822 on the mandatory automatic exchange of information in relation to reportable cross-border arrangements was transposed into Luxembourg domestic law by the law of 25 March 2020 (the " DAC 6 Law"). As a reminder, the DAC 6 Law applies to cross-border tax

As previously detailed in our newsflash dated 19 March 2020 (as updated ), the Luxembourg Government had agreed on an “exceptional measure” with the Belgian, French and German Governments regarding the taxation of Belgian, French and German cross-border commuters normally working in Luxembourg and

By a decision of 17 May 2022, the Higher Administrative Court ( Cour administrative) confirmed judgments of the Lower Administrative Court ( Tribunal administratif) of 15 September 2021 that overturned a decision rendered by the Director of the Direct Tax Administration ( Administration des

On 12 April 2022, the EBA published its final draft Regulatory Technical Standards (the " RTS") specifying the requirements for originators, sponsors and original lenders related to risk retention as laid down in Regulation (EU) 2017/2402 of 12 December 2017 laying down a general framework for