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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
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Aug 06, 2026Luxembourg Case Law | Administrative Court clarifies the arm’s length analysis of distressed intra-group debt restructuring
On 22 July 2026, the Luxembourg Higher Administrative Court ( Cour administrative ) (the “ Court”) (No. 53194C ) clarified the framework to assess the arm’s length character of a debt restructuring as well as the rules applicable to the accounting of debt and related interest for tax purposes. Facts
Jul 09, 2026Our latest publications
Civil Law Droit des obligations Thomson Reuters Practical Law | Legal systems in Luxembourg: Overview 2026 Corporate Newsflash | Act II before the CJEU: following the 2022 judgement, the RBE saga resumes La Società di Partenariato italiana e la Limited Partnership lussemburghese: quando la scelta
Jul 09, 2026Luxembourg case law | Administrative Court requalifies an excessive property tax rate as an unlawful remunerative charge
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
Jul 09, 2026Luxembourg case law | Higher Administrative Court rules on the exclusion of foreign real estate and related debt from a Luxembourg taxpayer’s net wealth tax base
Facts In a judgment of 21 April 2026 ( No. 52991C ), the Higher Administrative Court ( Cour administrative ) dismissed an appeal brought by a Luxembourg société à responsabilité limitée (the “ Company”) acting through its liquidator. The Company held a 49.95% stake in a Polish entity (the “ Polish
Jul 09, 2026Luxembourg embraces amount B I Accepting OECD transfer pricing outcomes for in-scope distribution activities
Background On 13 April 2026, the Direct Tax Administration ( Administration des contributions directes ) (the " DTA") published Circular L.I.R. No. 56/2 - 56bis/2 (the " Circular"), confirming Luxembourg’s adoption of the OECD’s simplified and streamlined approach to the arm’s length principle for
Jul 07, 2026CJEU case I VAT treatment of loan servicing
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
Latest Brochures
Apr 30, 2026BSP General Brochure
In this brochure you will find the description of all the activity that we can put in place for you. BSP is an independent full-service law firm based in Luxembourg, committed to providing the very best legal services to our domestic and international clients in all aspects of Luxembourg business
Sep 30, 2025SOPARFI
SOPARFI is the acronym for “ Société de Participations Financières”, the French term for “Holding company”. A SOPARFI is a commercial company fully subject to the general provisions of the company and tax law. The term SOPARFI is not a legal concept but describes a company that carries out a holding
Jul 27, 2025Tax Brochure
Our Tax practice brochure gives an overview of the services our team of lawyers provides to domestic and internatonal clients in all Luxembourg tax related matters.
Latest Articles & Books
Oct 20, 2021Thomson Reuters Practical Law | Regulation of State and Supplementary Pension Schemes in Luxembourg: overview
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Mar 11, 2021Paperjam News | On ne sera jamais à l’abri des critiques - Interview à Alain Steichen
OpenLux est-elle l’attaque de trop? L’avocat Alain Steichen ne voit pas ce que le Luxembourg pourrait faire de plus pour respecter les règles internationales. L’attaque OpenLux vous étonne-t-elle? «Non, cela dure depuis plus de 10 ans. Le succès crée des envieux et, quoi qu’on fasse, on ne sera
Feb 11, 2020Legitech | Précis de Droit Fiscal de l'Entreprise - 5ème édition
Le droit fiscal de l’entreprise est le droit fiscal appliqué à l’entreprise. Il se trouve au cœur de la vie des entreprises et des décisions qui y sont adoptées, car il faut gérer le « fiscal » de la même manière que le commercial, le financier, … Cependant, cette gestion du fiscal s’avère de plus
Feb 22, 2019Thin capitalisation Q&A: Luxembourg
This Q&A provides jurisdiction-specific commentary on Practice note, Thin capitalisation: Cross-border, and forms part of Cross-border loan financing and Cross-border joint ventures. Luxembourg tax law does not contain any thin capitalisation rules. A company's debt financing does not need to be
Dec 29, 2017The Executive Remuneration Review - Edition 6
Executive remuneration encompasses a diverse range of practices and is consequently influenced by many different areas of the law, including tax, employment, securities and other aspects of corporate law. This book is structured with the intention of providing readers with an overview of these areas
Oct 22, 2017New IP Regime | Draft Law
On August 4 th 2017, the Minister of Finance submitted a draft law to the Luxembourg Parliament, which intends to introduce a new intellectual property regime. The draft law introduces a new Article 50ter in the Luxembourg income tax law in order to fill the void caused by the staggered withdrawal
