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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
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Nov 03, 2026Newsflash | Luxembourg case law | TP on resale of goods: burden of proof and methodological consistency
On 27 October 2026, the Luxembourg Lower Administrative Court ( Tribunal administratif , the “ Tribunal”) delivered its judgment in Case No. 49275 concerning a transfer pricing (“ TP”) adjustment on the resale of clothing to a Belgian subsidiary. Although the Direct Tax Administration (
Oct 16, 2026Newsflash | EU case law | PSD GAAR Assessment: economic substance yields to the overall picture
On 15 October 2026, the Court of Justice of the European Union (“ CJEU”) delivered its judgment in the Neo Group case, confirming that the genuine economic activity of a parent company does not, in itself, prevent the denial of the withholding tax exemption under the Parent-Subsidiary Directive (“
Oct 08, 2026Newsflash | 2027 State budget | Corporate tax rate reduction and other measures
On 7 October 2026, the Government presented the State budget for 2027, with tax measures aimed at supporting businesses with a cut in corporate tax rate and a clear orientation towards investment. Most of the measures are set out in draft law No. 8800 on the 2027 budget (the “ Draft Budget Law”)
Oct 07, 2026Tax Omnibus | The European Commission publishes its draft directive
In our April 2026 edition , we reported on the European Commission’s Tax Omnibus initiative (the “ Initiative”), then at the call-for-evidence stage, and expected to result in a legislative proposal in the second quarter of 2026. On 24 June 2026, the Commission published that proposal for a Council
Oct 07, 2026Real Estate | New tax and housing measures in favour of the market
On 16 July 2026, the Luxembourg Government announced a package of measures to support the real estate market. Three draft laws have been submitted to the Luxembourg Parliament ( Chambre des Députés ): they aim to increase the registration and transcription duties tax credit ( Bëllegen Akt)
Oct 07, 2026Luxembourg-France remote working | New guidance on the 34-day tax rule for cross-border workers
On 24 June 2026, the Luxembourg tax authorities (the “ LTA”) issued an updated circular on remote work by cross-border employees ( Circular L.G. – Conv. D.I. No. 61 , the “ Circular”), explaining how the 34-day threshold is calculated, the consequences of exceeding it, its application to certain
Latest Brochures
Apr 08, 2026Tax 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.
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
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