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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

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

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

On 3 September 2025, the General Court of the European Union (the Court) delivered a judgment in Case T-348/23, Zalando SE v European Commission, dismissing the action for annulment brought by Zalando SE ( Zalando) against the EU Commission’s decision designating its platform as a “Very Large Online

Why a pension reform now? Luxembourg’s pension system has long been considered one of the most generous and robust in Europe. Built on a strong pay-as-you-go model, supported by a sizeable reserve fund and sustained by a growing workforce, it has for decades ensured high replacement rates and early