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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 16, 2024Release of Pillar One Amount B report
On 19 February 2024, the OECD/G20 Inclusive Framework (“ IF”) on BEPS released its report on Amount B of Pillar One intended to simplify transfer pricing aspects of baseline marketing and distribution activities, alleviate administrative burden, cut compliance costs, and enhance tax certainty
Apr 16, 2024Luxembourg 2024 Budget Bill
On 6 th March 2024, the Luxembourg government filed the 2024 budget bill (“ Budget Bill”) and announced that it will continue to work towards the implementation of a tax policy aimed at strengthening the competitiveness of the economy and increasing household purchasing power. While certain measures
Mar 25, 2024Newsflash | Pillar Two - The Luxembourg Tax Authorities issue a first FAQ
On 25 March 2024, the Luxembourg Tax Authorities (“ LTA”) published their first FAQ regarding the law of 22 December 2023 on the minimum effective taxation transposing Council Directive (EU) 2022/2523 of 15 December 2022 (the “ Pillar Two Law”). For further insights into the Pillar Two Law, please
Feb 09, 2024Newsflash | Tax measures in favour of the Luxembourg real estate sector
Following the government’s coalition program and recent announcements, the draft bill n° 8353 was filed by the government on 7 February 2024, providing a first package of measures to enhance real estate investments which includes several tax measures. Temporary tax measures applicable for 2024 The
Jan 15, 2024New rules for the Luxembourg investments tax credit
As from fiscal year 2024, new rules apply to the Luxembourg investment tax credit (“ ITC”) mechanism provided by Article 152 bis of the Luxembourg income tax law (“ LITL”). The mechanism has been revised, and its benefits extended to investments and expenses incurred in the context of digital
Jan 11, 2024Pillar Two | Subject to tax rule multilateral convention
On 3 October 2023, the OECD published the multilateral convention (“ MLC”) to facilitate the implementation of the Pillar Two Subject to Tax Rule (“ STTR”) together with an explanatory statement. The STTR is part of Pillar Two together with the GloBE Rules (i.e., Income Inclusion Rule and Undertaxed
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