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In a judgment dated 5 February 2026, the District Court of Luxembourg (No. TAL-2023-09471) has confirmed a EUR 725,000 administrative fine imposed by the Luxembourg Registration Duties, Estates and VAT Authority ( Administration de l’enregistrement, des domaines et de la TVA ) (“ AED”) on a company

In a judgment dated 3 March 2026 (No. 53701C ), the Higher Administrative Court ( Cour administrative, the “ Court”) dismissed an appeal brought by the Luxembourg State and confirmed that the Direct Tax Authority ( Administration des contributions directes , " DTA") had failed to establish the

On 12 February 2026, the Higher Administrative Court ( Cour administrative, the “ Court”) issued a decision in case No 53399C, clarifying the formal requirements for tax complaints under § 249 of the General Tax Law ( Abgabenordnung, the " AO"). Facts of the case On 1 July 2021, a Luxembourg limited

The Law of 3 February 2026 introduces a competitive carried interest regime applicable from fiscal year 2026, with the ambition of attracting front and middle office employees to Luxembourg. With this new legislation, Luxembourg firmly establishes itself as Europe’s premier destination for carried

Luxembourg offers an attractive tax regime for impatriate employees who are either seconded to a Luxembourg company within an international group or directly recruited from abroad by a Luxembourg or EEA company. The regime provides for a 50% exemption of annual gross remuneration, capped at EUR 400

The Luxembourg VAT authorities have published Circular No. 807-1 dated 21 October 2025, repealing Circular 807bis of 28 April 2023 and providing important clarifications on the VAT treatment of company cars made available to employees, further to the Court of Justice of the European Union’s judgment