Newsletters & Newsflashes

On 16 October 2024, the Grand Duchy of Luxembourg and the Sultanate of Oman signed a convention for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (the “ DTT”). For more information, please refer to our previous

The l aw of 22 May 2024 provided for both short term tax measures (applicable for fiscal year 2024) in favour of the Luxembourg real estate market and long term tax measures applicable as from 2025 (please refer to our previous newsflash). To support the ongoing recovery of the real estate sector

Background On 27 June 2025, the new circular Circular CSSF 25/894 – Information to be submitted to the CSSF in relation to investment funds non-authorised by the CSSF (the “ Circular”) entered into force . The Circular focuses on transparency, risk assessment, and oversight of investment funds that

On 30 June 2025, the government issued a Grand-Ducal Regulation aiming at amending the existing Grand-Ducal Regulation of 19 November 1999 implementing Article 106, paragraphs 3 and 4 of the Luxembourg income tax law (“ LITL”), which provides the depreciation regime and rates applicable to rental

Key takeaways On 23 May 2025, the Luxembourg Lower Administrative Court ( Tribunal administratif ), in its judgment (no. 49212), overturned a unitary value (“ UV”) tax assessment that had denied the net wealth tax exemption provided under § 60 of the Valuation Law ( Bewertungsgesetz , “ BewG”) for a

During the ECOFIN meeting of 20 June 2025, the EU Council approved its bi-annual report on the evolution of tax initiatives and officialised the discontinuation of its work on the Unshell Proposal. Background On 22 December 2021, the European Commission released a legislative proposal for a Council

On 28 June 2025, the G7 issued a “ statement on global minimum taxes” sharing a common understanding on the co-existence of Pillar 2 and US minimum tax rules. In practice, US parented groups would be excluded from the Income Inclusion Rule and the Undertaxed Profits Rules. This comes with the

Publication Luxembourg has officially released its updated National Risk Assessment (NRA 2025) on money laundering, marking a key milestone in the country’s ongoing efforts to strengthen its anti-money laundering and counter-terrorist financing (AML/CFT) framework. Coordinated by the Ministry of

On 27 May 2025, Draft Law No. 8546 was submitted to the Luxembourg Parliament ( Chambre des Députés) (the “ Draft Law”) to introduce several changes in the tax landscape. It notably updates the rules on exchange of information following the recent ECJ ruling, allowed legal forms for the private

On 1 July 2025, the Hague Convention of 2 July 2019 on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters (the “Hague 2019 Convention”) will enter into force in the United Kingdom. The Contracting States include all EU Member States (except Denmark), Ukraine, Uruguay

In a judgment dated 6 March 2025 (No. 51780C), the Higher Luxembourg Administrative Court addressed the issue of whether a tax claim filed by a third party was admissible without a written mandate existing at the time of filing. The case involved a company that had submitted a claim on 16 March 2021

In a significant ruling on 6 June 2025 (Case n° 47100), the Luxembourg Lower Administrative Court (the " Lower Administrative Court"), ruled on the interest rates applied by a Luxembourg company performing financial intermediation activities (falling within the scope of the Luxembourg Circular L.I.R