Mondaq All Regions - Luxembourg: Tax
ATOZ Tax Advisers
In Luxembourg, tax consolidation allows the consolidation of the respective tax results of each integrated company so as to be taxed globally, as if they were a single taxpayer.
ATOZ Tax Advisers
In 2017, a decision of the Court of Justice of the European Union made clear that the Luxembourg rules applicable to exchange of information upon request were not in line with EU law.
KPMG Luxembourg
The Mandatory Disclosure Rules (MDR) Directive is one of the EU's latest initiatives aimed at increasing tax transparency and exchange of information in tax matters.
Arendt & Medernach
Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
ATOZ Tax Advisers
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
Arendt & Medernach
On 9 April 2019, Luxembourg deposited with the Organisation for Economic Cooperation and Development ("OECD") its instrument of ratification of the Multilateral Instrument ...
TMF Group
Luxembourg securitisation vehicles with main income sources other than interest income like capital gains or non-performing loans may not effectively use their tax neutrality.
Ogier
The new rates will already apply for fiscal year 2019.
ATOZ Tax Advisers
The Court of Justice of the European Union provided some clarifications on the VAT deduction right of a holding company regarding input VAT borne for the acquisition of shares in a subsidiary ...
ATOZ Tax Advisers
The Luxembourg Administrative Tribunal ruled on the potential binding effect of verbal comments of the Luxembourg tax authorities, clarified under which conditions ...
ATOZ Tax Advisers
On 5 March 2019, the 2019 budget draft law was presented to Parliament.
ATOZ Tax Advisers
The Luxembourg VAT Authorities released Circular n°790 in which they have provided some clarifications on the taxable basis to be considered in transactions involving related parties.
ATOZ Tax Advisers
The ratification procedures of the new France-Luxembourg tax treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS ("MLI") ...
KPMG Luxembourg
The former, amounting to €50, must be paid on any newly registered car.
ATOZ Tax Advisers
On 26 February 2019, the Court of Justice of the European Union ("CJEU") issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive ("PSD") and the Interest & Royalties Directive ("IRD", together the "Directives").
ELVINGER HOSS PRUSSEN, société anonyme
In January 2019, the Luxembourg VAT authorities published a preparedness notice on the VAT-related consequences of the United Kingdom ("UK") ...
ELVINGER HOSS PRUSSEN, société anonyme
On 19 January 2019, the Luxembourg VAT authorities published Circular 790 ("Circular") to clarify Article 28 paragraph 3 of the Law of 12 February 1979 ...
ELVINGER HOSS PRUSSEN, société anonyme
France has ratified the new tax treaty signed with Luxembourg ("DTT") last year by the Law n°2019-130 dated 25 February 2019.
KPMG Luxembourg
In a recent court case about transfer pricing for interest rates on intra-group loans, the court ruled in favor of the Luxembourg Tax Authorities (LTA).
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ATOZ Tax Advisers
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
Arendt & Medernach
On 9 April 2019, Luxembourg deposited with the Organisation for Economic Cooperation and Development ("OECD") its instrument of ratification of the Multilateral Instrument ...
TMF Group
Luxembourg securitisation vehicles with main income sources other than interest income like capital gains or non-performing loans may not effectively use their tax neutrality.
Ogier
The new rates will already apply for fiscal year 2019.
Arendt & Medernach
On 3 December 2018, the coalition partners finalised their governing plan for the next 5 years in a coalition agreement ("Coalition Agreement") which was signed the same day.
ATOZ Tax Advisers
Yesterday, the Luxembourg draft law implementing the EU Anti-Tax Avoidance Directive ("ATAD") was passed by the Parliament.
ATOZ Tax Advisers
On 26 February 2019, the Court of Justice of the European Union ("CJEU") issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive ("PSD") and the Interest & Royalties Directive ("IRD", together the "Directives").
ATOZ Tax Advisers
On 5 March 2019, the 2019 budget draft law was presented to Parliament.
ATOZ Tax Advisers
On 20 March, 2018, France and Luxembourg signed a new Double Tax Treaty, which was released yesterday.
ATOZ Tax Advisers
Structures involving double non-taxation are being restricted. The EU will extend restrictions applying in case of mismatch situations from pure EU-to-EU hybrids to EU-to-non-EU hybrids.
ATOZ Tax Advisers
In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other things, that the German rules ...
ATOZ Tax Advisers
As the former IP regime, the new regime applies to all Luxembourg taxpayers.
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