Your research,
our knowledge

On 15 October 2026, the Court of Justice of the European Union (“ CJEU”) delivered its judgment in the Neo Group case, confirming that the genuine economic activity of a parent company does not, in itself, prevent the denial of the withholding tax exemption under the Parent-Subsidiary Directive (“

In two judgments dated 20 January 2026 (No. CAL-2025-01047) and 6 February 2026 (No. CAL-2025-01046 ), the Luxembourg Court of Appeal confirmed that the receveur-préposé du bureau de recette des contributions de Luxembourg (the “ Receveur”) has standing to petition for the bankruptcy of a Luxembourg

On 25 June 2026, the Higher Administrative Court ( Cour administrative ) issued two decisions in cases n° 53183C and 53184C , dismissing the appeals lodged by two Luxembourg limited partnerships ( sociétés en commandite simple ) and confirming, on appeal, the judgments rendered by the Lower

On 16 July 2026, the Court of Justice of the European Union (the “ CJEU”) delivered its decision in Case C-158/25 on the relationship between national mechanisms for the joint and several liability of company directors for unpaid VAT debts and the right to an effective remedy enshrined in Article 47

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 17 June 2026, the General Court of the European Union handed down a judgment in case T-184/25 – Veronsaajien oikeudenvalvontayksikkö v A Oy on the VAT treatment of loan servicing. The judgment has significant implications for Luxembourg securitisation transactions. Facts of the case A Oy is the