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On 12 February 2026, the Higher Administrative Court ( Cour administrative, the “ Court”) issued a decision in case No 53399C, clarifying the formal requirements for tax complaints under § 249 of the General Tax Law ( Abgabenordnung, the " AO"). Facts of the case On 1 July 2021, a Luxembourg limited

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

In July 2025, the Luxembourg government drew up a draft Grand-Ducal Regulation (the “ Draft Regulation”) amending the Grand-Ducal Regulation of 9 January 1974 on the determination of tax withholding on salaries and pensions (the “ Regulation”). Context: flat-rate withholding tax for occasional work

On 16 October 2024, the Grand Duchy of Luxembourg and the Sultanate of Oman signed a convention 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”). For more information, please refer to our previous

The l aw of 22 May 2024 provided for both short term tax measures (applicable for fiscal year 2024) in favour of the Luxembourg real estate market and long term tax measures applicable as from 2025 (please refer to our previous newsflash). To support the ongoing recovery of the real estate sector