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On 18 June 2026, the OECD released a Public Consultation Document proposing a revision of Chapter VII of the OECD Transfer Pricing Guidelines (“T P Guidelines”) on intra-group services, which seeks to align the existing guidance with the foundational principles set out in Chapters I-III. The

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

On 11 February 2026, the Luxembourg Lower Administrative Tribunal ( " Tribunal ") (No. 47018) ruled on the existence of an abuse of law within the meaning of §6 of the Luxembourg tax adaptation law ( Steueranpassungsgesetz - " StAnpG "). Facts A Luxembourg private limited liability company ("

On 17 December 2025, the Luxembourg Parliament adopted the law introducing a tax credit for private individuals investing in innovative start-ups (the Law of 19 December 2025, the “ Law”). The Law applies as from tax year 2026. This Law follows Draft Law No. 8526 , submitted to the Luxembourg

On 4 September 2025, the ECJ delivered its decision in the Arcomet case ( C-726/23) following a request for preliminary ruling on whether intragroup remuneration adjustment for services, determined under the transfer pricing (“ TP”) Transactional Net Margin Method (“ TNMM”), is subject to VAT and

On 30 June 2025, the government issued a Grand-Ducal Regulation aiming at amending the existing Grand-Ducal Regulation of 19 November 1999 implementing Article 106, paragraphs 3 and 4 of the Luxembourg income tax law (“ LITL”), which provides the depreciation regime and rates applicable to rental