Luxembourg: Corporate Tax

The Luxembourg Administrative Tribunal has ruled that repayments of share premium to shareholders, without a formal share capital reduction, do not qualify for tax exemption and may be subject to 15% dividend withholding tax. This decision challenges common corporate finance practices and raises important questions about the tax treatment of distributions from equity reserves in Luxembourg.

Join CMS experts as they explore the structuring, implementation and redemption of alphabet shares and tracking shares in Luxembourg, examining key features, legal considerations, redemption processes and recent tax developments relating to these widely used equity instruments.

Explore recent developments in Luxembourg tax law, including administrative court rulings on interest-free loans, corporate tax losses, and share premium repayments. ATOZ provides expert analysis on transfer pricing disputes, the new impatriates regime, and Pillar Two GIR filing exemptions that impact multinational corporations and investment structures.

Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited liability set up in one of the following forms...

2025 is off to a flying start. Stay ahead with this top 10 list of essential Luxembourg tax reforms.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.

On 25 March 2024, the Luxembourg Tax Administration ("LTA") published an FAQ aiming to clarify the application of the law of 22 December 2023...

New Dutch tax classification rules for Dutch and foreign entities will enter into force per January 1, 2025.

On 26 February 2024, the new list of non-cooperative jurisdictions for tax purposes (the "Blacklist") was published in the Official Journal of the European Union.