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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
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Oct 16, 2026Newsflash | EU case law | PSD GAAR Assessment: economic substance yields to the overall picture
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 (“
Oct 10, 2026ATAD 1 | Advocate General Kokott backs Luxembourg's securitisation carve-out against EU Commission challenge
On 18 June 2026, Advocate General Juliane Kokott of the Court of Justice of the European Union (" CJEU") handed down a landmark Opinion in Case C-138/24 , EU Commission v. Grand Duchy of Luxembourg , recommending that the CJEU dismiss the EU Commission's infringement action over Luxembourg's
Oct 10, 2026DAC | European Commission proposes recast of the Directive on administrative cooperation in the field of taxation
On 24 June 2026, the European Commission published proposal COM(2026)308 final to recast Directive 2011/16/EU on administrative cooperation in taxation (the " DAC"). The proposal would consolidate DAC1 to DAC9 into a single legal act and introduce targeted substantive amendments across several
Oct 09, 2026Cross-border tax recovery | Luxembourg's tax Receveur can push local companies into bankruptcy over foreign tax debts
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
Oct 09, 2026Luxembourg case law I Commercial nature of activities performed by a limited partnership
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
Oct 09, 2026CJEU case law | VAT guarantee call mechanism and the right to an effective remedy
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
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
Apr 08, 2026Tax 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.
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
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
