Newsletters & Newsflashes

In a judgement dated 18 April 2023 (docket n° 45910), the Lower Administrative Court ( Tribunal administratif) referred to the Constitutional Court the question of whether the difference in treatment between holding companies, and other Luxembourg companies with regard to minimum net wealth tax

The EU General Court (the “ Court”) annuls, through its ruling dated 8 February 2023, the decision of the EU Commission approving Romanian aid to Timișoara International Airport in favour of Wizz Air. Facts Timișoara International Airport is operated by Societatea Națională ‘Aeroportul Internaţional

On 27 February 2023, the Luxembourg Direct Tax Administration ( Administration des contributions directes) issued circular L.I.R. No. 115/12 (the “ Circular”) aiming at clarifying the rules applicable to the prime participative. The Circular replaces the previous circular L.I.R. No. 115/12 dated 8

The first Double Tax Treaty (“ DTT”) entered into between Luxembourg and the UK dates back to 1967 and has been amended three times since. As the last formal amendment dates back to 2009 and the last indirect modification took place through the Multilateral Instrument (“ MLI”) in 2019, the tax

On 8 February 2023, a draft law No. 8149 (the “ Draft Law”) with the purposes of reviving the Luxembourg real estate market has been submitted to the Luxembourg Parliament ( Chambre des Députés). The Draft Law proposes the creation of an advantageous and time-limited tax climate, with the objective

On 28 February 2023, following a preliminary ruling requested by the UK First-tier Tribunal (Tax Chamber), the European Court of Justice (“ ECJ”) decided on case C-695/20 concerning the applicability of Article 9 bis of the regulation No. 282/2011 of 15 March 2011 laying down implementing measures

On 3 February 2023, the Luxembourg government submitted to the Luxembourg Parliament ( Chambre des Députés) draft law No. 8159, aiming at ratifying the recent amendment to the Double Tax Treaty between Luxembourg and France (the “DTT”) on remote workdays, as agreed and signed on 7 November 2022 in

By an order of 13 January 2023, the President of the Lower Administrative Court ( Tribunal administratif) granted a request for a stay of execution on net wealth tax assessments. The case concerned a Luxembourg company which held a participation in a Swiss company. On the basis of the tax treaty

In March 2022, the government and social partners of Luxembourg met and reached an agreement which aimed at mitigating the negative impact of the energy crisis on both the economy and households. Because of the market’s volatility, this agreement already planned that a new meeting of the Tripartite

Watch the video with Alain Steichen and Pol Mellina: Transmission within the family: civil law and tax aspects The transmission of a business within the family generally occurs without the children having to pay their parents for being able to continue the family business. This is the main

On 27 January 2023, the Lower Administrative Court ( Tribunal adminsitratif) took, in case no. 42432, after nearly 4 years of procedures, a long awaited decision on the tax treatment applicable to the redemption of so-called alphabet shares. To the best of our knowledge this is the first case-law to

On 8 December 2022, the European Commission issued a legislative proposal for amendments to the EU VAT Directive, the Council Implementing Regulation and the Council Regulation on Administrative Cooperation as part of the package of legislation on VAT in the Digital Age initiative (" ViDA"). The VAT