News
Useful Luxembourg court case on interest free loans
05 December 2023
Interest free loans – new Luxembourg court case provides useful clarifications regarding their qualification as debt or equity.
Publications
News
Minimum Net Wealth Tax (“minNWT”) regime considered partially unconstitutional
30 November 2023
The constitution court ruled partially unconstitutional the minimum net wealth tax in Luxembourg. See below the positive impact of such decision.
News
New double tax treaty between Luxembourg and the UK
19 July 2023
On 19 July 2023, the new convention for the elimination of double taxation (the “New Convention”) between Luxembourg and the United Kingdom (the “Contracting...
News
Luxembourg upgrades its legislative toolbox for the fund industry
14 July 2023
This new law aims to further increase the competitiveness of the Luxembourg fund centre. The amendments affect the Law of 2010 on UCIs, the Law of 2007 on SIFs, the Law of 2004 on SICARs,...
News
ATAD 3 or the importance of adequate substance
08 August 2022
At its dawn, the ATAD 3 Proposal and its adverse tax consequences were considered by some as the demise of international investment and holding structures. Others pointed out the...
News
The importance of being collaborative
22 June 2021
A recent judgment from the Luxembourg administrative tribunal of 11 May 2021 illustrates the unpleasant consequences which may result when corporate and tax aspects are not aligned.
Insights and Analysis
Luxembourg - Main new 2021 tax measures at a glance
29 December 2020
On 17 December 2020, the Luxembourg Parliament (Chambre des Députés) approved the bills n°7666 and 7667 on the 2021 budget including certain tax measures (collectively,...
Insights and Analysis
New Luxembourg IP regime 2018
24 November 2020
Have you created, developed or improved inventions or copyrighted software since 31 December 2007 through research and development activities? Yes? Then you should read this...
Insights and Analysis
ATAD Luxembourg Implementation: General anti abuse rule
12 November 2020
On 18 December 2018, the Luxembourg Parliament (Chambre des Députés) approved the draft law n°7318 (the "ATAD Draft Law"), which implements into domestic law the ...
