Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 20, 2026Newsflash | Luxembourg case law | Share premium reimbursement without capital reduction subject to withholding tax
In a judgment dated 25 March 2026, the Luxembourg Lower Administrative Court ( Tribunal administratif) ruled that distributions from a share premium reserve, undertaken in the absence of a formal share capital reduction, are prima facie subject to Luxembourg withholding tax (“ WHT”) and do not
Apr 20, 20262025 OECD commentary I Cross-border remote work and permanent establishment
The 2025 update to the OECD Model Tax Convention , published in November 2025, is the first comprehensive revision since 2017. The update notably provides clarification to the Commentary of Article 5 on when a home office of a cross-border worker may constitute a permanent establishment. Why this
Mar 16, 2026Luxembourg Case Law I Administrative Court rules on the application of rollover relief in intra-group share acquisition context
Lower Administrative Court validates deferral of capital gains through intra-group reinvestment In a judgment of 13 February 2026, the Lower Administrative Court ( Tribunal administratif ) ruled (No. 48945 ) in favour of a Luxembourg company (the " Parent Company") and its subsidiary (the "
Mar 04, 2026Luxembourg case law | Qualification of a circular intra-group loss-generating structure as an abuse of law
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 ("
Feb 25, 2026Infographic | Luxembourg's carried interest tax regime
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
Feb 12, 2026Infographic | Luxembourg impatriate tax regime for highly skilled employees
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
Latest Brochures
Sep 30, 2025SOPARFI
SOPARFI is the acronym for “ Société de Participations Financières”, the French term for “Holding company”. A SOPARFI is a commercial company fully subject to the general provisions of the company and tax law. The term SOPARFI is not a legal concept but describes a company that carries out a holding
Jul 27, 2025Tax Brochure
Our Tax practice brochure gives an overview of the services our team of lawyers provides to domestic and internatonal clients in all Luxembourg tax related matters.
Latest Articles & Books
Latest Videos
Sorry, no matching options.