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.
News
05 December 2023
Interest free loans – new Luxembourg court case provides useful clarifications regarding their qualification as debt or equity.
News
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
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
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
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...
Insights and Analysis
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
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 ...
Insights and Analysis
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 ...
Insights and Analysis
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 ...