Newsletters & Newsflashes

On 13 July 2023, Advocate General (“ AG”) Kokott delivered her opinion on the VAT treatment applicable to the services of an independent company director in the case C-288/22 TP v. Administration de l’Enregistrement des Domaines et de la TVA. The case concerned a member of the board of directors

On 16 May 2023, the Luxembourg Parliament ( Chambre des Députés) adopted a law (the “ DAC 7 Law”) implementing Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (“ DAC 7”), effective as of 1 June 2023 (save for the

On 5 May 2023, a draft law No. 8207 on the transparency of online payments (the “ Draft Law”) has been submitted to the Luxembourg Parliament ( Chambre des Députés). The purpose of the Law is to introduce a new electronic system to fight against VAT fraud. The Law transposes Directive (EU) 2020/284

On 8 June 2023, Advocate General (“ AG”) Juliane Kokott of the Court of Justice of the EU (“ CJEU”) delivered her opinion in case C-457/21 P (the “ Opinion”), concerning a tax ruling granted in 2003 (the “ Tax Ruling”) by the Luxembourg tax authorities (“ LTA”) to Amazon in relation to its

In the opinion delivered on 4 May 2023 regarding cases (i) Engie Global LNG Holding (the “ Engie Group”) and Others v Commission (C-454/21 P) and (ii) Luxembourg v Commission (C-451/21 P), the Advocate General Kokott considers that Luxembourg, through tax rulings, did not grant State aid to the

In a judgment of 15 June 2023, the Higher Administrative Court upheld a judgment of the Lower Administrative Court, which had annulled tax returns issued against a taxpayer on the grounds that the tax authorities had failed to respect the taxpayer's rights of defence arising from the adversarial

On 10 February 2023, the Luxembourg Lower Administrative Court ( Tribunal administratif) handed down a judgment regarding the constitutionality of a decision by the municipal council of the town of Diekirch to increase its local property tax rate. In 2021, the Diekirch municipal council decided to

On 16 May 2023, the Luxembourg Parliament ( Chambre des Députés) has passed the law amending the law of 30 July 2022 setting out various tax measures designed to encourage the marketing and acquisition of building land and residential property (the “ Law”). The purpose of the Law is to increase

On 14 June 2023, the Lower Administrative Court ( Tribunal administratif) took a decision (docket n°45759) on the Luxembourg tax treatment of the repurchase of shares by a Luxembourg company. The decision builds on previous case law on the matter and clarifies that in case of a proportional

On 9 June 2023, the Luxembourg Tax Authorities (the “ LTA”) issued the administrative circular L.I.R. n°168 quater/1 (the “ Circular”). The Circular clarifies the Luxembourg tax status of a reverse hybrid entity together with applicable taxation rules and compliance obligations. A new Form 205 has

Watch the video with Alain Steichen and Pol Mellina: Our lawyers will be discussing the question whether it is a good idea to hold personal or family investments through a Luxembourg holding company. The reason why we are doing this video in English is mainly because we will be focusing on the

On 28 March 2023, the Luxembourg government presented a draft law amending a number of aspects of the administrative procedure applicable in direct tax matters (the “ Draft Law”). While the government has presented this reform as a simplification and modernisation of the procedures applicable to