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.

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

US fund managers rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamline distribution in the EU using a marketing passport.

Luxembourg Finance

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Loyens & Loeff

Luxembourg's New Carried Interest Tax Regime Is In Force

As expected, the law implementing the new Luxembourg carried interest tax regime has been passed and is applicable as from 2026...

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Herbert Smith Freehills Kramer LLP

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

The VAT treatment of transfer pricing (TP) adjustments continues to present difficult challenges, as discussed in our previous newsflash...

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Arendt & Medernach

Luxembourg Revamps Its Carried Interest Tax Regime

Eagerly awaited by the Luxembourg asset management industry, the Luxembourg parliament finally adopted bill of law n° 8590 on January 22, 2026 to revamp Luxembourg's 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

LL

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

AM

Arendt & Medernach

Luxembourg Opens Pillar Two Registration

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Loyens & Loeff

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

GP

Goodwin Procter LLP

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

European Union Tax

LL

Loyens & Loeff

Luxembourg Council Of State Greenlights Carried Interest 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

Private Equity: Slowdown Or Strategic Reallocation? (Video)

Luxembourg Strategy

AM

Arendt & Medernach

EU Tax Alert - Highlights Of 2025

European Union Tax

LL

Loyens & Loeff

Pensions Reform: 1 January 2026 Changes

Luxembourg Employment

AM

Arendt & Medernach

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

GP

Goodwin Procter LLP

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

European Union Tax

LL

Loyens & Loeff

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

Luxembourg is implementing the format and exchange of Pillar 2 top-up tax information returns and clarifying the treatment of deferred taxes during the transitional phase.

AM

Arendt & Medernach

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

Yesterday, the Luxembourg Parliament passed a law (the "Law") which introduces, as of the 2026 tax year, a new start-up tax credit (the "Start-Up Tax Credit")...

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ATOZ

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

Luxembourg and Brazil have developed a robust and enduring bilateral relationship, marked by strong diplomatic, economic, and financial ties. Brazil hosts the largest Latin American population in Luxembourg...

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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

Le Tribunal administratif de Paris valide la remise en cause par l'administration fiscale du taux réduit de retenue à la source de 5 % prévu par la convention franco-luxembourgeoise en présence de dividendes versés...

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Mayer Brown

Tax Trends And Developments For MNEs In 2026

LL

Loyens & Loeff

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

CL

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.

Luxembourg 2026 Budget Bill – Tax Stability

LL

Loyens & Loeff

Market Commentary: Crypto Liquidations And Hidden Tax Consequences

Luxembourg Technology

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ATOZ

Recommendations On Savings And Investment Accounts

European Union Finance

LL

Loyens & Loeff

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

A

ATOZ

ATOZ Insights - October 2025

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ATOZ

Market Commentary: Crypto Liquidations And Hidden Tax Consequences

The crypto market experienced another resilience test over the weekend, following Donald Trump's remarks on China. As stock markets closed worldwide, volatility shifted to crypto markets.

Luxembourg Technology

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ATOZ

Recommendations On Savings And Investment Accounts

On 30 September 2025, the European Commission published two initiatives to advance the Savings and Investments Union.

European Union Finance

LL

Loyens & Loeff

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

During today's ECOFIN meeting, the EU Council has reaffirmed the EU list of noncooperative jurisdictions for tax purposes ("Blacklist").

A

ATOZ

ATOZ Insights - October 2025

On 4 April 2025, the Luxembourg Government approved draft law No. 8526 ("Draft Law"). This legislative proposal aims to introduce a new fiscal incentive, a tax credit specifically designed to encourage individuals...

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ATOZ

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

LL

Loyens & Loeff

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

Regulated funds, SIFs and RAIFs should automatically qualify for the CIV Exemption.

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Dechert

Revamping The Carried Interest Regime In Luxembourg

To enhance Luxembourg's competitiveness and attractiveness for asset managers, the Luxembourg government has submitted bill No. 8590 (The Bill) to the Luxembourg parliament...

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Dechert

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

In the investment world, carried interest isn't just a reward, it's a strategic tool for aligning the interests of fund managers and investors, and Luxembourg offers unique advantages for structuring it efficiently.

Luxembourg Finance

AM

Arendt & Medernach

Luxembourg Tax Authorities Clarify Reverse Hybrid Rules CIV Exemption Criteria

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, providing detailed guidance on interpreting the definition of "collective investment vehicle...

AM

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

AM

Arendt & Medernach

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

Luxembourg Finance

CL

CMS Luxembourg

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

AO

A&O Shearman

Luxembourg Reverse Hybrid Entity Rules: Clarifications Regarding The CIV Exemption

KL

Herbert Smith Freehills Kramer LLP

ATAD2 CIV Exemption Is Back In The Game!

EH

ELVINGER HOSS PRUSSEN, société anonyme

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

LL

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

GP

Goodwin Procter LLP

Luxembourg Government Releases Draft Law Implementing DAC8

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ATOZ

Luxembourg Carried Interest Taxation: Key Takeaways Of The Proposed New Regime

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ELVINGER HOSS PRUSSEN, société anonyme

Amendments To Draft Law On Property Tax And Tax On Land Mobilisation Submitted To Parliament

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ATOZ

Tax And Legal Considerations Of The New Impatriate Regime

Luxembourg Employment

LL

Loyens & Loeff

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

European Union Tax

LL

Loyens & Loeff

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