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In a judgment of 20 May 2026 (No. 48972 ), the Lower Administrative Court ( Tribunal administratif , the “ Tribunal”), Fifth Chamber, overturned a decision of the Direct Tax Administration (the “ DTA”) and ruled that debts recorded by a Luxembourg subsidiary under a private-law tax-sharing agreement

In Case C-158/25 (QJ v the Luxembourg Registration Duties, Estates and VAT Authority ( Administration de l'enregistrement, des domaines et de la TVA ) (" AEDT")), Advocate General Medina proposes in her Opinion of 5 March 2026 that the CJEU grants company directors subject to a guarantee call the

In December 2025, the European Commission issued a letter of formal notice to Luxembourg concerning the failure to abolish a discriminatory tax regime applicable to dividends derived from public investments. The contested regime allows for an exemption of the Luxembourg 15% withholding tax on

On 8 October 2025, Draft Law No. 8633 was submitted to the Luxembourg Parliament ( Chambre des Députés) (the “ Draft Law”) to introduce a new tax exemption on interest earned by Luxembourg resident individuals on certain specific bonds issued by a State. To meet its NATO defence spending commitments