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Jan 01, 2019
Eba guidelines on reporting obligations under the PSD 2 in Luxembourg
The CSSF has adopted on December 17th 2018 the guidelines of the European Banking Authority on the notification of major operational or security incidents (EBA/GL/2017/10) (the “EBA Guidelines”).
Jan 01, 2019
ECJ clarification of conditions for input VAT deduction in share disposals
In a ruling issued on November 8th 2018 (C-502/17), the ECJ clarified the conditions for input VAT deduction on expenses incurred in the context of share disposal transactions.
Dec 31, 2018
NEWSFLASH | Reminder: supplementary pension schemes
The Chamber of Deputies of the Grand-Duchy of Luxembourg adopted on 1 August 2018 a law (hereinafter “the Law”) modifying the law of 8 June 1999 on supplementary pension schemes.
Dec 30, 2018
Luxembourg fiscal unity regime | Request for preliminary ruling from ECJ
By a decision of November 29th 2018, the Luxembourg Higher Administrative Court (Cour administrative) referred three questions to the European Court of Justice of ("ECJ") for a preliminary ruling conc
Dec 28, 2018
NEWSFLASH | Reminder: improvement of the employee’s situation in the event of a long-term incapacity
The Chamber of Deputies of the Grand-Duchy of Luxembourg adopted on 10 August, 2018 the law on the maintenance of the employment contract and the gradual return to work in the event of a long-term inc
Dec 28, 2018
ECJ confirms right to deduct input “VAT” following a failed takeover bid
On October 17th 2018, the Court of Justice of the European Union (the “ECJ”) handed down a ruling (C-249/17) confirming the right to deduct, in full, input VAT paid on expenditure incurred in the cont
Dec 28, 2018
OECD publishes Peer Reviews on the exchange of Tax Rulings
On December 13th 2018, the OECD published the 2017 Peer Review Reports on the Exchange of Information on Tax Rulings.
Oct 08, 2018
BSP Newsletter | October 2018
This newsletter is intended as a general discussion of the following topics: Capital Markets, Corporate, Employment, Fintech, Investment Funds and Tax. If you would like to know more about the topics
Oct 05, 2018
Distinction Between Rental and Commercial Income under Luxembourg Tax Law
In a recent decision (No.39731 dated July 10th 2018), the Lower Administrative Court (“Tribunal administratif”), once again confirmed the principle that each tax year should be assessed independently.