On July 17, 2024, the Luxembourg Minister of Finance submitted Bill of Law #8414 to the Luxembourg Parliament. The Bill proposes a series of tax measures aiming to make Luxembourg a more attractive place to work, do business...more
On 9 June 2023, the Luxembourg tax administration (the LTA) issued circular L.I.R. n°168quater/1 (the Circular) providing long-awaited guidance on the application of article 168quater of the Luxembourg Income Tax Law (the...more
Part II UCIs, SIFs and RAIFs in the form of an SA, SCA or Sàrl must declare by 31 May 2022 and pay by 10 June 2022 to the Luxembourg tax authorities a 20% tax on income and gains derived from Luxembourg real estate. Part II...more
As announced in October, new tax measures are included in the Luxembourg budget law for 2021 which was adopted by the Luxembourg Parliament on 17 December 2020 (the Law). The Law will be published in the coming days.
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Whilst all our attention and energy are focused on the Covid-19 situation, other important developments continue that require attention.
On 30 March 2020, the Luxembourg Government introduced a draft of law N°7547 before...more
Following decisions of the Court of Justice of the European Union and of the French Conseil d’Etat dealing with virtual currencies (e.g., bitcoin, ethereum), the director of the Luxembourg direct tax administration clarified...more