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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Jan 17, 2024Luxembourg Constitutional Court: the absence of precise legal criteria for the allocation and contribution of funds to and by municipalities is contrary to the principle of municipal autonomy
In four rulings dated 17 November 2023, the Luxembourg Constitutional Court answered preliminary questions put to it in disputes involving the municipalities of Leudelange and Niederanven. The question relates to the definition of the concept of “adjusted population” ( population ajustée ), which is
Jan 11, 2024Pillar Two | Subject to tax rule multilateral convention
On 3 October 2023, the OECD published the multilateral convention (“ MLC ”) to facilitate the implementation of the Pillar Two Subject to Tax Rule (“ STTR ”) together with an explanatory statement. The STTR is part of Pillar Two together with the GloBE Rules (i.e., Income Inclusion Rule and
Jan 10, 2024Pillar Two enters into force in Luxembourg
On 20 December 2023, the law (the “ Pillar Two Law ”) transposing Council Directive (EU) 2022/2523 of 15 December 2022 (the “ Pillar Two Directive ”) has been adopted by the Luxembourg parliament, thus ensuring the Income Inclusion Rule (“ IIR ”) and the Qualified Domestic Minimum Top-up Tax (“
Dec 22, 2023Newsflash | CJEU judgement on VAT treatment of directors’ fees
On 21 December 2023, the Court of Justice of the European Union (“CJEU”) delivered its highly anticipated judgement following the preliminary ruling referral by a Luxembourg court regarding the VAT regime applicable to an individual acting as director of Luxembourg public limited liability companies
Oct 16, 2023Luxembourg starts transposition of the Pillar Two Directive
On 4 August 2023, the Luxembourg government introduced to the parliament the Draft Law (the “ Pillar Two Draft Law ” or the “ Draft Law ”) to transpose Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large
Oct 10, 2023Reference for preliminary ruling to the ECJ regarding legal professional privilege and exchange of information
In a judgment dated 11 July 2023 ( docket No. 48677Ca and 48684Ca ), the Luxembourg Higher Administrative Court ( Cour administrative ) (the “ Court ”) referred several questions to the European Court of Justice (the “ ECJ ”) for a preliminary ruling. The questions focus on the application of legal
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