Newsletters & Newsflashes

The new Double Tax Treaty between the Grand Duchy of Luxembourg and the United Kingdom of Great Britain and Northern Ireland 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”), and the related protocol

On 22 December 2023, the Luxembourg parliament adopted the law ratifying the Protocol amending the Double Tax Treaty between Luxembourg and Germany (the “ DTT”), as agreed and signed on 6 July 2023 in Berlin (the “ Law”). The requirements for the entry into force of the above-mentioned Protocol

On 23 November 2023, the Luxembourg Higher Administrative Court handed down a decision regarding the tax qualification of an interest free loan (“ IFL”) granted by a parent company to a Luxembourg resident company. In the case at hand, a non-resident parent company granted its subsidiary, a

On 11 October 2023, the OECD released a draft multilateral convention (“ MLC”) in relation to Amount A of Pillar One. The draft reflects the current consensus achieved so far amongst members of the OECD/G20 Inclusive Framework on BEPS (“ IF”). On 18 December 2023, the OECD issued a statement

Background On 22 December 2021, the European Commission released a legislative proposal for a Council Directive (“ Draft Directive” or “ Draft ATAD 3”) laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU on administrative cooperation in the

On 17 October 2023, the European Council (the " Council") has updated the list of non-cooperative jurisdictions for tax purposes. Antigua and Barbuda, Belize and Seychelles have been added to the EU list of non-tax cooperatives jurisdictions. The EU List is published as an annex to the conclusions

On 21 December 2023, the Court of Justice of the European Union (“CJEU”) delivered its highly anticipated judgement following the preliminary ruling referral by a Luxembourg court regarding the VAT regime applicable to an individual acting as director of Luxembourg public limited liability companies

On 14 December 2023, the Court of Justice of the European Union (“ CJEU”) decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court’s conclusion that the Commission did not demonstrate that Luxembourg granted a selective advantage to Amazon. Following the opinion of

On 10 November 2023, the Constitutional Court (case n°00185) held that some of the Luxembourg minimum net wealth tax rules are in breach of the principle of equality before the law of the Luxembourg Constitution. It results those taxpayers subject to the EUR 4,815 minimum net wealth tax (i.e

Advocate General Opinion in Amazon State aid case Luxembourg Lower Administrative Court rules on constitutionality of local property tax Bellegen Akt | increase in reduction of registration and transcription duties for the acquisition of the principal residence Decision of the Higher Administrative

On 4 August 2023, the Luxembourg government introduced to the parliament the Draft Law (the “ Pillar Two Draft Law” or the “ Draft Law”) to transpose Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large

On 20 September 2023, the Luxembourg government submitted to the Luxembourg Parliament ( Chambre des Députés) draft law No. 8311, aiming to ratify the amending protocol to the double tax treaty between Luxembourg and Germany (the “ DTT”), as agreed and signed on 6 July 2023 in Berlin (the “ Draft