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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

On 14 January 2009, Luxembourg and the Republic of Albania signed a treaty for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (the “ DTT”). The DTT had however never been ratified due to a change in convention policy

On 29 January 2024, the Grand Duchy of Luxembourg and Montenegro signed a treaty for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (the “ DTT”). The DTT was approved by the Grand Duchy of Luxembourg by the law of 18

Since 2015, the EU has engaged in tax cooperation exchanges with third countries as part of its efforts to promote transparency and international tax cooperation. These exchanges have so far been based on traditional financial account information relating to individuals, in line with the OECD Common

In its judgment of 17 September 2025, the Lower Administrative Court ( Tribunal administratif) delivered a significant decision (n° 47603) on permanent establishment determination and commercial profit characterisation for non-resident professional service providers. The Court ruled that the