Your research,
our knowledge

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

On 19 December 2025, Luxembourg enacted the law amending (i) the law of 4 December 1967 concerning income tax (the “ LITL”) and (ii) the law of 23 December 2005 introducing a final withholding tax on certain interest income earned on savings (the “ Relibi Law”). The law was published in the Journal

Background On 4 September 2025, Advocate General Kokott (AG Kokott) delivered her Opinion in the case C-121/24, Vaniz EOOD , on the conditions under which a third party may be held jointly and severally liable for unpaid VAT under national law, based on EU VAT legislation. The case at hand concerned

On 2 October 2025, the Higher Administrative Court ( Cour administrative) issued a ruling in case n° 51646C (the “ Decision”), regarding the extent to which a former manager of a Luxembourg resident company called in guarantee may challenge the underlying tax assessments of that company. While the