Newsflashes

On 11 November 2021, the Higher Administrative Court ( Cour administrative) issued a judgment on an appeal lodged by a taxpayer against a judgment of the Lower Administrative Court ( Tribunal administratif) that deemed a case lodged before it as inadmissible due to the fact that it was filed by a

As previously detailed in our newsflash dated 19 March 2020 (as updated), the Luxembourg Government has once again secured an agreement on “exceptional measures” with the Belgian, French and German Governments regarding the taxation of Belgian, French and German cross-border workers, who would

CSSF Circular 19/708 extended the secured electronic communication of documents to the CSSF to, among others, investment companies in risk capital (SICAR). The annex of said circular listed the documents that should only be transmitted to the CSSF by electronic means. Final versions of the documents

Further to the article published in our Newsletter of October 2021 ( Luxembourg Business Register (LBR) – New RCS Filing Formalities), the RCS has now provided clarifications regarding the new filing rules that will apply from 31 March 2022. Luxembourg national identification numbers All physical

Overview On 20 December 2021, the OECD released detailed rules, the so-called Global Anti-Base Erosion (“ GloBE”) rules under BEPS 2.0 - the Pillar Two Model (" Pillar Two Model”), to assist in the implementation of a global minimum 15% tax rate to Multinational Enterprises (“ MNEs”) applicable as

Draft law proposing amendments to the Luxembourg financial collateral law On 20 December 2021, a draft law No. 7933 (the " Draft Law") was lodged with the Luxembourg Parliament (" Chambre des Députés"). While the main aim of the Draft Law is to implement Regulation (EU) 2021/23 of 16 December 2020