Newsletters & Newsflashes

The law of 3 March 2026 amending Book V, Title I, Chapter III of the Labour Code (the " Law") was published in the Official Journal of the Grand Duchy of Luxembourg on 6 March 2026, entering into force on 10 March 2026. Background and Objectives Where the social partners anticipate economic or

In a judgment dated 3 March 2026 (No. 53701C ), the Higher Administrative Court ( Cour administrative, the “ Court”) dismissed an appeal brought by the Luxembourg State and confirmed that the Direct Tax Authority ( Administration des contributions directes , " DTA") had failed to establish the

On 11 February 2026, the Luxembourg Lower Administrative Tribunal ( " Tribunal ") (No. 47018) ruled on the existence of an abuse of law within the meaning of §6 of the Luxembourg tax adaptation law ( Steueranpassungsgesetz - " StAnpG "). Facts A Luxembourg private limited liability company ("

On 12 February 2026, the Higher Administrative Court ( Cour administrative, the “ Court”) issued a decision in case No 53399C, clarifying the formal requirements for tax complaints under § 249 of the General Tax Law ( Abgabenordnung, the " AO"). Facts of the case On 1 July 2021, a Luxembourg limited

Proposed Bill No. 8699 amending the Labour Code for the purposes of transposing Directive (EU) 2024/2831 1 ( the "Directive") was tabled before the Chamber of Deputies on 10 February 2026 (the " Bill"). The Directive, the transposition of which is contemplated herein, entered into force on 1

The Law of 3 February 2026 introduces a competitive carried interest regime applicable from fiscal year 2026, with the ambition of attracting front and middle office employees to Luxembourg. With this new legislation, Luxembourg firmly establishes itself as Europe’s premier destination for carried

Luxembourg offers an attractive tax regime for impatriate employees who are either seconded to a Luxembourg company within an international group or directly recruited from abroad by a Luxembourg or EEA company. The regime provides for a 50% exemption of annual gross remuneration, capped at EUR 400

On 4 February 2026, the Commission de Surveillance du Secteur Financier (CSSF) issued Version 7 of its FAQ on Crypto-Assets for Undertakings for Collective Investment. The update, which comes into effect today introduces material changes to investment permissions, authorisation thresholds, and

The Luxembourg VAT authorities have published Circular No. 807-1 dated 21 October 2025, repealing Circular 807bis of 28 April 2023 and providing important clarifications on the VAT treatment of company cars made available to employees, further to the Court of Justice of the European Union’s judgment

On 19 December 2025, Luxembourg enacted the law amending (i) the law of 4 December 1967 concerning income tax (the “ LITL”) and (ii) the law of 23 December 2005 introducing a final withholding tax on certain interest income earned on savings (the “ Relibi Law”). The law was published in the Journal

On 22 January 2026, the Luxembourg Parliament ( Chambre des Députés) adopted Draft Law No. 8590 introducing a competitive carried interest regime as from fiscal year 2026 with the ambition to attract front and middle office employees to Luxembourg. Key features The new regime covers two distinct

On 3 July 2025, Luxembourg and Georgia signed a protocol (the “ Protocol”) amending the double tax treaty originally signed on 15 October 2007 (the “ DTT”). The ratification of the Protocol is currently pending in Luxembourg. The draft law, approving the Protocol, was published on 10 December 2025