Newsflashes

Lower Administrative Court validates deferral of capital gains through intra-group reinvestment In a judgment of 13 February 2026, the Lower Administrative Court ( Tribunal administratif ) ruled (No. 48945 ) in favour of a Luxembourg company (the " Parent Company") and its subsidiary (the "

The law of 3 March 2026 amending Book V, Title I, Chapter III of the Labour Code (the " Law") was published in the Official Journal of the Grand Duchy of Luxembourg on 6 March 2026, entering into force on 10 March 2026. Background and Objectives Where the social partners anticipate economic or

In a judgment dated 3 March 2026 (No. 53701C ), the Higher Administrative Court ( Cour administrative, the “ Court”) dismissed an appeal brought by the Luxembourg State and confirmed that the Direct Tax Authority ( Administration des contributions directes , " DTA") had failed to establish the

On 11 February 2026, the Luxembourg Lower Administrative Tribunal ( " Tribunal ") (No. 47018) ruled on the existence of an abuse of law within the meaning of §6 of the Luxembourg tax adaptation law ( Steueranpassungsgesetz - " StAnpG "). Facts A Luxembourg private limited liability company ("

On 12 February 2026, the Higher Administrative Court ( Cour administrative, the “ Court”) issued a decision in case No 53399C, clarifying the formal requirements for tax complaints under § 249 of the General Tax Law ( Abgabenordnung, the " AO"). Facts of the case On 1 July 2021, a Luxembourg limited

Proposed Bill No. 8699 amending the Labour Code for the purposes of transposing Directive (EU) 2024/2831 1 ( the "Directive") was tabled before the Chamber of Deputies on 10 February 2026 (the " Bill"). The Directive, the transposition of which is contemplated herein, entered into force on 1