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.
ATOZ Tax Advisers
Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns.
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).
ELVINGER HOSS PRUSSEN, société anonyme
On 14 February 2019, the Luxembourg Parliament adopted Bill of law 7333 approving the text of the Multilateral Instrument ("MLI") signed in June 2017.
Intertrust
Voted into Luxembourg law on 18 December 2018, the Anti-Tax Avoidance Directive I (ATAD I) now applies, with its provisions applicable as from fiscal years starting on or after 1 January 2019,
Dentons
Article 80 of the EU VAT directive provides that member states have the discretion to take measures to combat VAT fraud or evasion.
KPMG Luxembourg
On 10 February 2016, Luxembourg and Senegal reinforced their co-operation on an international level by signing a double tax treaty.
Arendt & Medernach
The Luxembourg VAT authorities have published a short preparedness notice about the VAT related consequences of a British exit from the European Union without a withdrawal agreement as from 29 March 2019.
Latest Video
Most Popular Recent Articles
ELVINGER HOSS PRUSSEN, société anonyme
On 14 February 2019, the Luxembourg Parliament adopted Bill of law 7333 approving the text of the Multilateral Instrument ("MLI") signed in June 2017.
ATOZ Tax Advisers
On 5 March 2019, the 2019 budget draft law was presented to Parliament.
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).
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") ...
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
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
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
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
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.
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") ...
ATOZ Tax Advisers
Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns.
Article Search Using Filters
Related Topics
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter