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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
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Jul 09, 2026Luxembourg case law | Administrative Court requalifies an excessive property tax rate as an unlawful remunerative charge
The Municipality of Leudelange's property tax multiplier has been annulled as an unlawful remunerative charge with no basis in Luxembourg law. In a decision dated 19 May 2026 (Administrative Court, No. 53928C ), the Luxembourg Administrative Court ( Cour administrative ) held that the exceptional
Jul 09, 2026Luxembourg case law | Higher Administrative Court rules on the exclusion of foreign real estate and related debt from a Luxembourg taxpayer’s net wealth tax base
Facts In a judgment of 21 April 2026 ( No. 52991C ), the Higher Administrative Court ( Cour administrative ) dismissed an appeal brought by a Luxembourg société à responsabilité limitée (the “ Company”) acting through its liquidator. The Company held a 49.95% stake in a Polish entity (the “ Polish
Jul 09, 2026Luxembourg embraces amount B I Accepting OECD transfer pricing outcomes for in-scope distribution activities
Background On 13 April 2026, the Direct Tax Administration ( Administration des contributions directes ) (the " DTA") published Circular L.I.R. No. 56/2 - 56bis/2 (the " Circular"), confirming Luxembourg’s adoption of the OECD’s simplified and streamlined approach to the arm’s length principle for
Jul 02, 2026Newsflash | Luxembourg Draft Law No 8782: New Tax Regime defers stock option taxation to share disposal for innovative start-ups
The Luxembourg Government filed Draft Law No 8782 (the " Draft Law") with the Luxembourg Parliament ( Chambre des Députés ) on 1 July 2026, proposing a comprehensive reform of the tax regime applicable to employee stock option plans under the Luxembourg Income Tax Law of 4 December 1967, as amended
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
Apr 20, 2026Net assets of liberal professionals | Dividends from a client company: investment income or professional income?
On 11 February 2026, the Lower Administrative Tribunal ( Tribunal administratif ) ruled in favour of a taxpayer-lawyer, holding that his 100% shareholding in a UK company did not form part of the net assets ( actif net investi ) of his law firm, and that the dividends received therefore qualified as
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Aug 28, 2025Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Jan 16, 2024Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Nov 04, 2022Thomson Reuters Practical Law | Outsourcing: Luxembourg Overview
A Q&A guide to outsourcing in Luxembourg. This Q&A guide gives a high-level overview of legal and regulatory requirements on different types of outsourcing; commonly used legal structures; procurement processes; formalities required for transferring or leasing assets; data protection issues; supply
Oct 25, 2022Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Oct 20, 2021Thomson Reuters Practical Law | Regulation of State and Supplementary Pension Schemes in Luxembourg: overview
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Aug 05, 2020Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high level overview of the key practical issues including: state pensions; supplementary pensions; funding and solvency requirements; tax on pensions; business transfers; participation in pension schemes; and employer insolvency and overall
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