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On 24 July 2025, Draft Law No 8590 was submitted to the Luxembourg Parliament ( Chambre des Députés ) intending to update and render more attractive the tax regime for carried interest granted to managers of alternative investment funds (“ AIF”). The proposed changes aim at attracting more front

Key takeaways On 23 May 2025, the Luxembourg Lower Administrative Court ( Tribunal administratif ), in its judgment (no. 49212), overturned a unitary value (“ UV”) tax assessment that had denied the net wealth tax exemption provided under § 60 of the Valuation Law ( Bewertungsgesetz , “ BewG”) for a

During the ECOFIN meeting of 20 June 2025, the EU Council approved its bi-annual report on the evolution of tax initiatives and officialised the discontinuation of its work on the Unshell Proposal. Background On 22 December 2021, the European Commission released a legislative proposal for a Council

On 28 June 2025, the G7 issued a “ statement on global minimum taxes” sharing a common understanding on the co-existence of Pillar 2 and US minimum tax rules. In practice, US parented groups would be excluded from the Income Inclusion Rule and the Undertaxed Profits Rules. This comes with the

On 27 May 2025, Draft Law No. 8546 was submitted to the Luxembourg Parliament ( Chambre des Députés) (the “ Draft Law”) to introduce several changes in the tax landscape. It notably updates the rules on exchange of information following the recent ECJ ruling, allowed legal forms for the private

In a significant ruling on 6 June 2025 (Case n° 47100), the Luxembourg Lower Administrative Court (the " Lower Administrative Court"), ruled on the interest rates applied by a Luxembourg company performing financial intermediation activities (falling within the scope of the Luxembourg Circular L.I.R