Luxembourg: Corporate Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

ATOZ Insights - April 2026

ATOZ provides comprehensive tax and legal advisory services with a focus on personalized client relationships and pragmatic solutions. The firm publishes regular insights covering international tax developments, regulatory updates, and business guidance across multiple jurisdictions including Luxembourg, UAE, and EU member states.

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ATOZ

Tax In Distressed Situations Luxembourg

Instead, the general principle of substance over form applies to determine the tax classification of an instrument as debt or equity, requiring an economic and financial analysis of each transaction.

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Loyens & Loeff

Official Publication Of The Newly Updated EU List Of Non-cooperative Tax Jurisdictions: 2 Jurisdictions Added And 3 Removed

Today, the updated list of non‑cooperative jurisdictions for tax purposes, also referred as the EU Blacklist, has been published in the Official Journal of the European Union.

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ATOZ

Pillar Two And DAC9: Luxembourg Adopts Law Easing Filing Obligations And Clarifies Treatment Of Deferred Taxes

On 17 December 2025, the Luxembourg Parliament enacted the law on the exchange of information with respect to "top-up tax information return" (the "DAC9 Law"), which transposes...

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ATOZ

EU List Of Non-Cooperative Jurisdictions For Tax Purposes Confirmed By The EU Council

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ATOZ

ATOZ Insights - October 2025

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ATOZ

Luxembourg Submits Draft Law Transposing DAC9 And Amending Pillar Two Framework

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ATOZ

ATOZ Insights - May 2025

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ATOZ

Start-Up Tax Credit For "Business Angels": Legislation Introduced Into Luxembourg Parliament

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Arendt & Medernach

Corporate Tax In Luxembourg: What You Need To Know

European Union Tax

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Loyens & Loeff

2025 Tax Playbook: 10 Key Changes You Need To Know

LL

Loyens & Loeff

Pillar Two: Jan. 2025 OECD Guidance (Part 1) – New York Office Snippet

European Union Tax

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Loyens & Loeff

EU Tax Alert - Highlights 2024

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Loyens & Loeff

Luxembourg Introduces Tax Reforms To Enhance Competitiveness

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Harneys

WEBINAR REPLAY | Free Shares: From Theory To Practice

Luxembourg Commercial

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CMS Luxembourg

Immobilieninvestments im Umbruch Turbulenzen im Markt alternativer Anlagen – institutionelle Investoren und Fondsmanager im Schulterschluss

Luxembourg Finance

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Luther Luxembourg S.A.

How Is AI, Experimentation And Smarter Delivery Transforming Legal Work? (Podcast)

Luxembourg Technology

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A&O Shearman

Court Of Appeal, March 30, 2026, Order, UPC_CFI_899/2025

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Bardehle Pagenberg

Luxembourg Law Dated 19 December 2025 Amending Company Law To Introduce Digital Procedures

Luxembourg Commercial

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Luther Luxembourg S.A.

ATOZ Insights - November 2024

2024 Luxembourg ongoing initiatives in tax matters – State of play...

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ATOZ

Luxembourg Tax Reform 2024: Bill No. 8414 Cuts Corporate Tax, Exempts ETFs, Adjusts Income Tax Brackets, And Offers New Benefits For Skilled Foreign Workers

On July 17, 2024, the Luxembourg government introduced Bill No. 8414, a multifaceted tax reform initiative designed to bolster the country's global competitiveness.

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Chevalier & Sciales

EU List Of Non-cooperative Jurisdictions For Tax Purposes Updated By The EU Council

During the ECOFIN meeting held on 8 October 2024, the EU Council approved the updated EU list of non-cooperative jurisdictions for tax purposes ("Blacklist"). The Blacklist is updated twice a year...

European Union Tax

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ATOZ

CJEU Rules That Dutch Interest Deduction Limitation Rule Is Not In Breach Of EU Law

On 4 October 2024, the Court of Justice of the European Union (CJEU) ruled that the Dutch interest deduction limitation rule of Article 10a Corporate Income Tax Act 1969 (CITA) is not in breach of EU law...

European Union Tax

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Loyens & Loeff

New Tax Measures Designed To Reinforce Luxembourg's Attractiveness

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Goodwin Procter LLP

New Bill Of Law Introducing Major Tax Reliefs

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ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg To Announce Tax Cuts For Corporations And Individuals

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Loyens & Loeff

EU Commission's Initiatives In Direct Tax Matters: State Of Play

European Union Tax

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ATOZ

The Use Of Corporate Tax Losses And The Concept Of Abuse Of Law: The Administrative Court Restores Much Needed Legal Certainty

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ATOZ

OECD/IF Releases Further Administrative Guidance On The GloBE Rules

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Loyens & Loeff

Pillar Two Law To Be Amended To Incorporate OECD Guidance

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ATOZ

Welcome Modifications Of The Minimum NWT And The Participation Exemption For Dividends And Clarifications On The Partial Liquidation In Case Of The Redemption Of Classes Of Shares

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ATOZ

The Council Reached An Agreement (General Approach) On New Rules For Withholding Tax Procedures (FASTER)

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ATOZ

Corporate Tax In Luxembourg: What You Need To Know

European Union Tax

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Loyens & Loeff

Pillar Two Law To Be Amended To Incorporate OECD Guidance

On 12 June 2024, a draft law was presented to Parliament to amend the Luxembourg law of 22 December 2023 on the minimum effective taxation of multinational enterprise groups...

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ATOZ

Welcome Modifications Of The Minimum NWT And The Participation Exemption For Dividends And Clarifications On The Partial Liquidation In Case Of The Redemption Of Classes Of Shares

On 24 May, the Luxembourg parliament published a draft law, approved by the government on Wednesday, which amends the minimum net wealth tax rules...

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ATOZ

The Council Reached An Agreement (General Approach) On New Rules For Withholding Tax Procedures (FASTER)

On 14 May 2024, the European and Financial Affairs Council met to discuss the proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes through a compromise...

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ATOZ

Corporate Tax In Luxembourg: What You Need To Know

Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited...

European Union Tax

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Loyens & Loeff

Luxembourg Tax Administration Publishes FAQ On Pillar Two Transition Rules Regarding Deferred Tax Assets And Liabilities

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ATOZ

Soparfi : The Luxembourg Holding And Finance Company - Update January 2024

Fully developed infrastructure of financial services and support functions...

European Union Tax

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ELVINGER HOSS PRUSSEN, société anonyme

2024 Tax Forecast

On 19 December 2023, the law introducing a major reform of the current investment tax credit ("ITC") framework was passed and will be applicable with effect as from tax year 2024.

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ATOZ

On 12 September 2023, the European Commission proposed the Business in Europe: Framework for Taxation directive, which lays down a new, single set of rules to determine the tax base...

European Union Tax

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ELVINGER HOSS PRUSSEN, société anonyme

On 12 September 2023, the European Commission introduced the Transfer Pricing Directive proposal ("TP Proposal").

European Union Tax

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ELVINGER HOSS PRUSSEN, société anonyme

ATOZ Insights - December 2023

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ATOZ

EU Tax Alert 202

European Union Tax

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Loyens & Loeff

Cross-Border Business Tax - EU Commission Proposes BEFIT, Transfer Pricing And Hot Directives

European Union Tax

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Arendt & Medernach

Directive Proposal On BEFIT: A Real Necessity Or Just Another Layer Of Useless Complexity?

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ATOZ

Draft Law Transposing Pillar Two Presented To Parliament.

European Union Tax

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ATOZ

Luxembourg Tribunal Held That The Use Of Corporate Tax Losses Amounts To Abuse Of Law: What Went Wrong?

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ATOZ

Free Movement Of Capital Upheld: ECJ Ruling Condemns German Tax Treatment Of Luxembourg Specialised Investment Funds

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Chevalier & Sciales

EU Commission's Initiatives In Corporate Tax Matters: State Of Play

European Union Tax

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ATOZ

Corporate Tax 2023

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Maples Group

Luxembourg Launches The Implementation Of The Public CbCR Directive

European Union Tax

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ATOZ

The New UK/Luxembourg Double Tax Treaty Ratified By The Luxembourg Parliament

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ATOZ

Taxation Of Luxembourg Reverse Hybrid Entities: Initial Administrative Circular And Compliance Guideline (Form 205)

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Maples Group

European Commission Releases FASTER Directive Proposal

European Union Tax

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ATOZ

The Netherlands Publishes Bill Of Law To Implement Pillar Two

European Union Tax

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Loyens & Loeff

EU Tax Alert 200

European Union Tax

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Loyens & Loeff

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