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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
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May 28, 2026Infographic | Luxembourg start-up investment tax credit
As from tax year 2026, the start-up investment tax credit offers individual investors a 20% tax credit on qualifying equity investments in innovative young companies, effective from the 2026 tax year. Eligible investors Resident individual taxpayers in Luxembourg; and Non-resident individual
May 15, 2026Luxembourg Transfer Pricing Case Law | Undisclosed counter-guarantee subjected to TP adjustment
On 18 March 2026, the Luxembourg Administrative Tribunal ( Tribunal administratif, No. 48905) ruled on the TP implications of an intra-group financing operated through a Luxembourg PE involving guarantees. Following a Belgian tax adjustment and a spontaneous exchange of information, the Luxembourg
Apr 20, 2026Newsflash | Luxembourg case law | Share premium reimbursement without capital reduction subject to withholding tax
In a judgment dated 25 March 2026, the Luxembourg Lower Administrative Court ( Tribunal administratif) ruled that distributions from a share premium reserve, undertaken in the absence of a formal share capital reduction, are prima facie subject to Luxembourg withholding tax (“ WHT”) and do not
Apr 20, 20262025 OECD commentary I Cross-border remote work and permanent establishment
The 2025 update to the OECD Model Tax Convention , published in November 2025, is the first comprehensive revision since 2017. The update notably provides clarification to the Commentary of Article 5 on when a home office of a cross-border worker may constitute a permanent establishment. Why this
Feb 25, 2026Infographic | Luxembourg's carried interest tax regime
The Law of 3 February 2026 introduces a competitive carried interest regime applicable from fiscal year 2026, with the ambition of attracting front and middle office employees to Luxembourg. With this new legislation, Luxembourg firmly establishes itself as Europe’s premier destination for carried
Feb 12, 2026Infographic | Luxembourg impatriate tax regime for highly skilled employees
Luxembourg offers an attractive tax regime for impatriate employees who are either seconded to a Luxembourg company within an international group or directly recruited from abroad by a Luxembourg or EEA company. The regime provides for a 50% exemption of annual gross remuneration, capped at EUR 400
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