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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Jan 08, 2024Luxembourg Higher Administrative Court rules on debt/equity qualification of interest free loans for tax purposes
On 23 November 2023, the Luxembourg Higher Administrative Court handed down a decision regarding the tax qualification of an interest free loan (“ IFL ”) granted by a parent company to a Luxembourg resident company. In the case at hand, a non-resident parent company granted its subsidiary, a
Dec 22, 2023Newsflash | CJEU judgement on VAT treatment of directors’ fees
On 21 December 2023, the Court of Justice of the European Union (“CJEU”) delivered its highly anticipated judgement following the preliminary ruling referral by a Luxembourg court regarding the VAT regime applicable to an individual acting as director of Luxembourg public limited liability companies
Sep 28, 2023Luxembourg lower tribunal rules on tax treatment of redemption of classes of shares
On 14 June 2023, the Luxembourg Lower Tribunal handed down a judgment regarding the tax treatment of the repurchase of a class of shares and the application of the general prohibition of abuse in tax law. In the case at hand, the tax administration challenged the tax treatment of the repurchase of
Jul 14, 2023Newsflash | AG Kokott concludes an independent director’s activity does not constitute an economic activity subject to VAT
On 13 July 2023, Advocate General (“ AG ”) Kokott delivered her opinion on the VAT treatment applicable to the services of an independent company director in the case C-288/22 TP v. Administration de l’Enregistrement des Domaines et de la TVA. The case concerned a member of the board of directors
Jul 05, 2023Luxembourg Lower Administrative Court rules on constitutionality of local property tax
On 10 February 2023, the Luxembourg Lower Administrative Court ( Tribunal administratif ) handed down a judgment regarding the constitutionality of a decision by the municipal council of the town of Diekirch to increase its local property tax rate. In 2021, the Diekirch municipal council decided to
Apr 28, 2023Newsflash | Proposed amendments to Luxembourg administrative procedure in direct tax matters – one step forward, two steps back
On 28 March 2023, the Luxembourg government presented a draft law amending a number of aspects of the administrative procedure applicable in direct tax matters (the “ Draft Law ”). While the government has presented this reform as a simplification and modernisation of the procedures applicable to
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