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On 18 June 2026, Advocate General Juliane Kokott of the Court of Justice of the European Union (" CJEU") handed down a landmark Opinion in Case C-138/24 , EU Commission v. Grand Duchy of Luxembourg , recommending that the CJEU dismiss the EU Commission's infringement action over Luxembourg's

On 24 June 2026, the European Commission published proposal COM(2026)308 final to recast Directive 2011/16/EU on administrative cooperation in taxation (the " DAC"). The proposal would consolidate DAC1 to DAC9 into a single legal act and introduce targeted substantive amendments across several

On 7 October 2026, the Government presented the State budget for 2027, with tax measures aimed at supporting businesses with a cut in corporate tax rate and a clear orientation towards investment. Most of the measures are set out in draft law No. 8800 on the 2027 budget (the “ Draft Budget Law”)

On 30 July 2026, the Luxembourg Government submitted draft law No. 8815 (the “ Draft Law”), extending the existing mandatory electronic invoicing framework beyond public procurement and concession contracts to certain domestic business-to-business (“ B2B”) transactions. The Draft Law amends the law

In a judgment dated 9 June 2026 ( No. 53689C ), the Higher Administrative Court ( Cour administrative ) held that a subsidiary forming part of a tax group under Article 164bis LIR has standing to challenge a decision concerning its investment tax credit ( bonification d'impôt pour investissement )

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