Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Feb 25, 2026Infographic | Luxembourg's carried interest tax regime
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
Feb 12, 2026Infographic | Luxembourg impatriate tax regime for highly skilled employees
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
Jan 28, 2026VAT I Circular on VAT treatment of company cars made available to employees
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
Jan 28, 2026Withholding tax I Tax exemption for qualifying Sovereign Bonds enters into force
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
Jan 28, 2026Newsflash I Competitive carried interest tax regime formally adopted
On 22 January 2026, the Luxembourg Parliament ( Chambre des Députés) adopted Draft Law No. 8590 introducing a competitive carried interest regime as from fiscal year 2026 with the ambition to attract front and middle office employees to Luxembourg. Key features The new regime covers two distinct
Jan 28, 2026Double tax treaty I Luxembourg - Georgia - Protocol amending the double tax treaty
On 3 July 2025, Luxembourg and Georgia signed a protocol (the “ Protocol”) amending the double tax treaty originally signed on 15 October 2007 (the “ DTT”). The ratification of the Protocol is currently pending in Luxembourg. The draft law, approving the Protocol, was published on 10 December 2025
Latest Brochures
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.
Jun 01, 2025BSP 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
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
