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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Jul 07, 2023Decision of the Higher Administrative Court on the obligation of the tax authorities to respect the adversarial principle
In a judgment of 15 June 2023, the Higher Administrative Court upheld a judgment of the Lower Administrative Court, which had annulled tax returns issued against a taxpayer on the grounds that the tax authorities had failed to respect the taxpayer's rights of defence arising from the adversarial
Apr 24, 2023Newsflash | Question on the constitutionality of the minimum net wealth tax regime
In a judgement dated 18 April 2023 (docket n° 45910), the Lower Administrative Court ( Tribunal administratif ) referred to the Constitutional Court the question of whether the difference in treatment between holding companies, and other Luxembourg companies with regard to minimum net wealth tax
Mar 16, 2023Stay of execution granted due to the absence of a decision by the director of tax administration
By an order of 13 January 2023, the President of the Lower Administrative Court ( Tribunal administratif ) granted a request for a stay of execution on net wealth tax assessments. The case concerned a Luxembourg company which held a participation in a Swiss company. On the basis of the tax treaty
Jan 03, 2023Budget Law 2023 passed | Brief overview of the main tax changes
The Budget Law for the year 2023 (the “ 2023 Budget Law ”), although falling short of the long awaited substantial tax reform, does provide for some tax amendments that may be of interest to individuals and employers as well as to corporations and investment funds. The 2023 Budget Law contains
Oct 05, 2022Obligation to levy VAT on transport services on the Moselle condominium between Luxembourg and Germany
On 1 August 2022, the European Court of Justice (“ ECJ ”) ruled in its case C-294/21 that Luxembourg and Germany are obliged to levy VAT on passenger transport services which take place on a section of the Moselle river which constitutes a common territory under the joint sovereignty of both Member
Jul 13, 2022Higher administrative court confirms that DTA is disallowed to control SPF companies
By a decision of 17 May 2022, the Higher Administrative Court ( Cour administrative ) confirmed judgments of the Lower Administrative Court ( Tribunal administratif ) of 15 September 2021 that overturned a decision rendered by the Director of the Direct Tax Administration ( Administration des
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