Latest Newsletters & Newsflashes
Apr 23, 2024Judgement of the higher administrative court no. 49770c – principle of a single lawyer or representative in tax litigation
On 23 October 2023, the Lower Administrative Court ( Tribunal administratif) handed down a judgement in direct tax matters, in which it dismissed as inadmissible an appeal lodged with it, on the grounds that the principle of a single lawyer or representative had been breached. The appeal was indeed
Jan 08, 2024Luxembourg-Germany Double Tax Treaty | Law ratifying the amending Protocol adopted and additional clarifications
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
Oct 16, 2023Amendments to the Luxembourg - Germany double tax treaty signed on 6 July 2023
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
Jul 04, 2023Bellegen Akt | increase in reduction of registration and transcription duties for the acquisition of the principal residence
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
Mar 20, 2023ECJ decision | Responsibilities of taxable people taking part in the supply of electronic services
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
Jan 30, 2023Obligation to adjust deductions of VAT if a taxable person is placed in liquidation
On 3 October 2022, following a preliminary ruling requested by the Lithuanian Supreme Court ( Lietuvos vyriausiasis administracinis teismas), the European Court of Justice (“ ECJ”) decided on case C-293/21 concerning the obligation to adjust deductions of VAT if a taxable person is placed in
Oct 05, 2022The denial of input VAT deduction right shall be subject to the principles of neutrality and proportionality
On 3 June 2022, following a preliminary ruling requested by the Hungarian Supreme Court ( Kúria), the European Court of Justice (“ ECJ”) decided on case C-188/21 concerning the proportionality of a national measure denying a taxable person’s right to input VAT deduction. More specifically, the main
Jul 13, 2022End of the exceptional measure regarding teleworking for cross-border workers
As previously detailed in our newsflash dated 19 March 2020 (as updated ), the Luxembourg Government had agreed on an “exceptional measure” with the Belgian, French and German Governments regarding the taxation of Belgian, French and German cross-border commuters normally working in Luxembourg and
Jan 01, 2021AML | RAIF’S RR and RC Identification Form must be completed and filed with the AEDT
On 16 December 2020, the Administration de l’enregistrement, des domaines et de la TVA (the “ AEDT ”) sent letters to reserved alternative investment funds (“ RAIFs ”) to request them to appoint, in accordance with article 4(1) of the law on the fight against money laundering and terrorist financing
Jul 12, 2019BSP Newsletter | July 2019
This newsletter is intended as a general discussion of the following topics: AML, Banking & Finance, Capital Markets, Employment, Investment Funds and Tax. If you would like to know more about the topics covered in this newsletter or our services please contact us. AML CSSF Circular 19/722 -
Apr 24, 2019BSP Newsletter | April 2019
This newsletter is intended as a general discussion of the following topics: AML, Banking & Finance, Brexit, Capital Markets, Dispute Resolution, Investment Funds and Tax. If you would like to know more about the topics covered in this newsletter or our services please contact us. AML Register of
Jan 31, 2019BSP Newsletter | February 2019
This newsletter is intended as a general discussion of the following topics: AML, Banking & Finance, Capital Markets, Investment Funds and Tax. If you would like to know more about the topics covered in this newsletter or our services please contact us. AML Luxembourg Law setting up a Register of
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