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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 16, 2024Update to the Commentary on Article 26 of the Model Tax Convention
On 19 February 2024, the OECD Council allowed an update to the Commentary 26 of the OECD Model, which relates to the exchange of information, more specifically to the question of administrative assistance. As a reminder, the exchange of information process was set up in 2009 in order to improve the
Jan 04, 2024European Council: Biannual update of the EU list of non-cooperative jurisdictions for tax purposes
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
Nov 27, 2023Newsflash | The minimum net wealth tax rules for holding companies ruled unconstitutional
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
Oct 03, 2023A suspension of the tax limitation period complies with principles of legal certainty and effectiveness of EU law
On 13 July 2023, in its judgement rendered in case C-615/21, the European Court of Justice (the “ ECJ”) ruled that the interruption of the statutory limitation period in respect of the right of the tax authorities to assess VAT is in line with the principles of legal certainty and of effectiveness
Jul 10, 2023Draft law No. 8207: new reporting obligations for payment service providers to prevent VAT fraud
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
Jun 26, 2023Newsflash | Clarifications on the reverse hybrid rules by the Luxembourg Tax Authorities
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
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