Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 19, 2024Appreciation of the 90% threshold in the context of Article 157ter LITL | The Lower Administrative Court decision
In a judgment dated 7 February 2024 ( docket No. 46783 ), the Luxembourg Lower Administrative Court ( Tribunal administratif ) (the “ Court”) handed down a decision concerning the application of the provisions of Article 157 ter of the Luxembourg income tax law (“ LITL”), allowing non-resident
Jan 09, 2024Luxembourg-UK Double Tax Treaty | Entry into Force
The new Double Tax Treaty between the Grand Duchy of Luxembourg and the United Kingdom of Great Britain and Northern Ireland 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”), and the related protocol
Oct 10, 2023Reference for preliminary ruling to the ECJ regarding legal professional privilege and exchange of information
In a judgment dated 11 July 2023 ( docket No. 48677Ca and 48684Ca), the Luxembourg Higher Administrative Court ( Cour administrative) (the “ Court”) referred several questions to the European Court of Justice (the “ ECJ”) for a preliminary ruling. The questions focus on the application of legal
Aug 04, 2023Newsflash | Higher Administrative Court rules that actual travel expenses may be substituted for flat-rate deduction on grounds of ability to pay
In a judgment dated 25 April 2023 (docket n° 47680C), the Luxembourg Higher Administrative Court ( Cour administrative) (the “ Court”) handed down a decision concerning the deductibility of travel expenses incurred by a taxpayer when commuting from her home to her work place(s). The decision is of
Jul 26, 2023Newsflash | Draft law No. 8158: Introduction of a mandatory report on income tax information
On 19 July 2023, a draft law No. 8158 (the “ Draft Law”) aiming at implementing the Council Directive (EU) 2021/2101 of 24 November 2021 amending Directive 2013/34/EU on the communication by certain undertakings and branches of income tax information (the “ Directive”) has been submitted to the
Jul 10, 2023Implementation of DAC 7 into Luxembourg Law
On 16 May 2023, the Luxembourg Parliament ( Chambre des Députés) adopted a law (the “ DAC 7 Law”) implementing Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (“ DAC 7”), effective as of 1 June 2023 (save for the
Latest Brochures
Sorry, no matching options.
Latest Articles & Books
Sorry, no matching options.
Latest Videos
Sorry, no matching options.