Luxembourg: Tax Authorities

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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.

Law Transposing DAC8 Adopted By Luxembourg Parliament

On 19 March 2026, the Luxembourg Parliament adopted the law implementing Council Directive (EU) 2023/2226 of 17 October 2023, also known as DAC8, amending Directive 2011/16/EU on administrative cooperation...

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ATOZ

Publication "Key Tax Aspects Of Real Estate Investments 2025" Available

Are you planning to invest in real estate in the Netherlands, Belgium, Luxembourg or Switzerland? Our publication "Key tax aspects of Real Estate investments 2025...

Luxembourg Real Estate

LL

Loyens & Loeff

Qatar Issues Implementing Rules For The Global And Domestic Minimum Tax (Pillar Two)

Qatar has taken a major step in implementing the OECD/G20 Pillar Two framework ("Pillar Two" or "GloBE") by issuing Council of Ministers Resolution No. 2 of 2026, published in the Official Gazette on 12 February 2026.

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ATOZ

Dutch Tax Classification Of (Non-)Dutch Limited Partnerships – Current State Of Play

On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed. These changes bring investment funds that are structured...

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Loyens & Loeff

Update To Our Overview Of Tax Developments Relating To Energy, Sustainability And Climate

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Loyens & Loeff

US Fund Managers: Structuring Considerations For Belgian Private Privak Investors In A Luxembourg Fund - New York Office Snippet

Luxembourg Finance

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Loyens & Loeff

Luxembourg's New Carried Interest Tax Regime Is In Force

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Herbert Smith Freehills Kramer LLP

VAT Treatment Of Transfer Pricing Adjustments: Advocate General Brings Clarity To A Complex Area

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Arendt & Medernach

Luxembourg Revamps Its Carried Interest Tax Regime

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A&O Shearman

WEBINAR REPLAY | How To Tackle The TP Challenges Relating To Intragroup Financing Activities?

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CMS Luxembourg

Advocate-General Sheds Light On VAT Implications Of Transfer Pricing Adjustments

European Union Tax

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Loyens & Loeff

EU Tax Alert - Highlights Of 2025

European Union Tax

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Loyens & Loeff

Luxembourg Government Submits Draft Law Introducing A Single Tax Class For Individual Taxpayers From 2028

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ATOZ

Individual Taxation And Tax Class Reform: New Bill Of Law Introduced Into Luxembourg Parliament

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Arendt & Medernach

VAT & Cash-flow Optimisation: Practical Cash-flow Strategies For Luxembourg Businesses

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ATOZ

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

Luxembourg Technology

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A&O Shearman

Circular CSSF 25/901: New Rules For SIFs, SICARs And Part II UCIs

Luxembourg Finance

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Ganado Advocates

Court Of Appeal, February 24, 2026, Decision, UPC_CoA_883/2025; UPC_CoA_892/2025

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Bardehle Pagenberg

Dutch Implementation Proposal Of The EU Pay Transparency Directive Amended

European Union Employment

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Loyens & Loeff

Luxembourg Opens Pillar Two Registration

On 6 January 2026, the Luxembourg tax authorities (LTA) formally launched the Pillar Two registration tool. Registration is mandatory for all Luxembourg‑based constituent entities that fall within...

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Loyens & Loeff

Luxembourg Tax Alert — Draft Law Introducing A Single Tax Class And Full Individual Taxation

The Luxembourg government has submitted a draft law under Bill 8676 introducing a single personal income tax class and a move to full individual taxation.

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Goodwin Procter LLP

OECD Publishes 'Side-by-Side' Package On Pillar Two

On 5 January 2026, the OECD published the Side-by-Side (SbS) package (Package) complementing the Global Anti-Base Erosion Model Rules (GloBE Rules).

European Union Tax

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Loyens & Loeff

Luxembourg Council Of State Greenlights Carried Interest Draft Law

Today, the Luxembourg Council of State issued its second opinion on the carried interest draft law (the "Draft Law")...

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ATOZ

Recent Amendments To Luxembourg's Proposed New And Improved Carried Interest Tax Regime

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Maples Group

Pillar 2 Law To Be Amended For DAC 9 And OECD Guidance

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Arendt & Medernach

Luxembourg's New Start-Up Tax Credit: Key Features And Implications For Investors As From 2026

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ATOZ

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

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Loyens & Loeff

Bénéficiaire effectif et non-application d'un taux réduit de retenue à la source en présence de dividendes versés à une société luxembourgeoise et reversés à son actionnaire américain

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Mayer Brown

Tax Trends And Developments For MNEs In 2026

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Loyens & Loeff

WEBINAR REPLAY | The TP Aspects Of Intragroup Loans – Debt-to-equity Ratio – Interest Rate Determination

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CMS Luxembourg

Parliament's Finance Committee Passes Amendments To The Carried Interest Draft Law

Luxembourg Finance

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ATOZ

2026 Luxembourg Budget Announced | Tax Measures To Come

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BSP

Chambers Global Practice Guide 2025 - Alternative Funds

Luxembourg Finance

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Luther Luxembourg S.A.

WEBINAR REPLAY | The TP Aspects Of Intragroup Loans – Debt-to-equity Ratio – Interest Rate Determination

We invite you to watch this 30-minutes webinar recording, featuring the second part of Transfer Pricing Webinar Series - "The TP aspects of intragroup loans – debt-to-equity ratio – interest rate determination."

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CMS Luxembourg

Parliament's Finance Committee Passes Amendments To The Carried Interest Draft Law

Yesterday, the Luxembourg parliament published amendments to the carried interest draft law (the "Draft Law") that aims to clarify and modernise the Luxembourg tax regime...

Luxembourg Finance

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ATOZ

2026 Luxembourg Budget Announced | Tax Measures To Come

On 8 October 2025, the Luxembourg Minister of Finance presented the 2026 budget (the "Budget Law") oriented towards growth and social cohesion.

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BSP

Chambers Global Practice Guide 2025 - Alternative Funds

Luxembourg is one of the smallest countries in Europe, yet it is a global giant in the investment fund industry. Luxembourg is the second largest investment fund centre...

Luxembourg Finance

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Luther Luxembourg S.A.

Luxembourg 2026 Budget Bill – Tax Stability

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Loyens & Loeff

US Fund Managers: What To Know About Luxembourg Payroll & Social Security Taxes – New York Office Snippet

Setting up an office in Luxembourg offers strategic advantages for US fund managers to access EU capital markets.

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Loyens & Loeff

Pillar Two: Dutch Tax Authorities Publish Q&A

On 2 September 2025, the Dutch Tax Authorities (DTA) published a question-and-answer (Q&A) regarding the Dutch Minimum Tax Act 2024 (DMTA 2024). The DMTA 2024 implements the EU Pillar Two directive in Dutch law.

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Loyens & Loeff

Budget Day 2025: Tax Update Automotive Sector

In this Tax Update, we list the most important tax proposals from the 2026 Tax Plan. From the pseudo-final levy on business lease cars to the abolition of the reduced additional tax liability for electric cars...

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Loyens & Loeff

Reverse Hybrid Mismatches: Is The CIV Carve-out Finally Decoded?

In this episode, Johanna Tschurtschenthaler (counsel, Tax) and Chiara Wolf (associate, Tax) return to one of Luxembourg's most puzzling tax topics: the reverse hybrid mismatch rule under ATAD 2.

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A&O Shearman

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

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Arendt & Medernach

Welcome Clarifications On The CIV Exemption For Luxembourg's ATAD 2 Reverse-Hybrid Rules

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Dechert

Revamping The Carried Interest Regime In Luxembourg

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Dechert

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

Luxembourg Finance

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Arendt & Medernach

Luxembourg Tax Authorities Clarify Reverse Hybrid Rules CIV Exemption Criteria

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Arendt & Medernach

Luxembourg Releases Circular On The CIV Carve-Out From The Reverse Hybrid Mismatch Rule

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ATOZ

Luxembourg Tax Authorities Clarify CIV Exemption Criteria For Investment Funds

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Arendt & Medernach

Luxembourg Clarifies The Exclusion For Collective Investment Vehicles - Key Points For Investment Funds

Luxembourg Finance

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CMS Luxembourg

Luxembourg Tax Administration Clarifies CIV Carve-out Under Reverse Hybrid Mismatch Rule

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A&O Shearman

Luxembourg Reverse Hybrid Entity Rules: Clarifications Regarding The CIV Exemption

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Herbert Smith Freehills Kramer LLP

ATAD2 CIV Exemption Is Back In The Game!

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ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Tax Authorities Clarify The "CIV Carve-out" Under The Reverse Hybrid Rules

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Loyens & Loeff

Landmark Decision On Qualification Of Financial Instruments & Non-recognition Of A Foreign Permanent Establishment

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BSP

Luxembourg Submits Draft Law Transposing DAC9 And Amending Pillar Two Framework

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ATOZ

Carried Interest 2.0: Luxembourg Modernises Its Tax Treatment For Fund Managers

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Goodwin Procter LLP

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Spectrum IFA Group

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Spectrum IFA Group

Taxation In Malta 2026 (Video)

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Zugimpex International GmbH

HNWI Meetings. Need Help With Taxes? (Video)

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CYAUSE Audit Services Ltd

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

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Arendt & Medernach

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