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Key takeaways On 9 June 2026, the Luxembourg Government submitted eleven amendments to draft law No. 8676 introducing the Single Tax Class and individual taxation as the default personal income tax regime from 2028 onwards. The amendments follow the Council of State’s opinion of 5 May 2026 and

Background The European Commission has launched the Tax Omnibus initiative (the “ Initiative” or “ Tax Omnibus”) to simplify and modernise corporate direct taxation across the EU. The aim is to reduce administrative burdens, clarify rules, and increase the competitiveness of the internal market. The

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

Background On 4 September 2025, Advocate General Kokott (AG Kokott) delivered her Opinion in the case C-121/24, Vaniz EOOD , on the conditions under which a third party may be held jointly and severally liable for unpaid VAT under national law, based on EU VAT legislation. The case at hand concerned

On 13 May 2025, the Council announced that it has reached an agreement on the VAT rules for distance sales of imported good and import VAT. In the future, foreign traders or platforms will be made liable for import VAT and VAT on distance sales of imported goods in the Member State of the final

On 11 March 2025, the VAT in the Digital Age (ViDA) package has been finally adopted by the Council of the European Union and the measures will be turned out progressively until January 2035. The purpose of this package is to modernize and improve the VAT system in the EU to better align with the