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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

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

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

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

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