Luxembourg: Tax Treaties

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Carried Interest: Luxembourg Modernises Its Tax Regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest.

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Arendt & Medernach

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

Luxembourg Announces Competitive New Tax Regimes For Carried Interest

On 24 July 2025, Luxembourg's government released a bill of law aimed at expanding the scope of the tax regimes for carried interest earned...

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Loyens & Loeff

ATAD 3 / Unshell Directive Proposal Officially Dropped!

After being stalled at the draft stage for over three years, it results from the ECOFIN report 9960/25 of 18 June 2025...

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Replaces Tax Treaty Benefits And UCI Residency Certificates Circular

MG

Maples Group

News On Luxembourg Funds

Luxembourg Finance

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Arnone & Sicomo

EU Adopts FASTER Directive: A Milestone For Streamlining Withholding Tax Relief

European Union Tax

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Arendt & Medernach

Luxembourg Circular N° 821 Introduces New Digital Forms For UCI, SIF, And RAIF Subscription Tax Filings

Luxembourg Finance

CS

Chevalier & Sciales

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

European Union Tax

LL

Loyens & Loeff

Back To Basics | Reserved Alternative Investment Fund ("RAIF") In Luxembourg

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CMS Luxembourg

Back To Basics | Specialised Investment Fund ("SIF") In Luxembourg

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CMS Luxembourg

Back To Basics | Unregulated Special Limited Partnership ("SCSp") In Luxembourg

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CMS Luxembourg

Changes To The UK/Luxembourg Double Tax Treaty

DLA Piper

Luxembourg Partnerships In The Asset Management Industry - Update February 2024

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ELVINGER HOSS PRUSSEN, société anonyme

CSSF Fines Bank €185,000 Including For Sanctions Compliance Failings

Luxembourg International

DM

Duane Morris LLP

EU Tax Alert - Highlights Of 2025

European Union Tax

LL

Loyens & Loeff

Employment Law And Pay Transparency | Remuneration Essentials (Video)

Luxembourg Employment

AM

Arendt & Medernach

New Tax Incentive For Start-up Investments: Are You Ready To Maximise This Opportunity?

AM

Arendt & Medernach

EU And Luxembourg Update On The European Harmonised Rules On Artificial Intelligence—Recent Developments

European Union Technology

KG

K&L Gates LLP

BREAKING NEWS: The New Tax Treaty Between Luxembourg And The United Kingdom Enters Into Force

On 4 October 2023, the law of 18 September 2023 was officially published in the Memorial (the Luxembourg official gazette), so that the new tax treaty between Luxembourg and the United Kingdom...

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Tiberghien Advocaten

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

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

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

New Protocol To The Luxembourg/Germany Double Tax Treaty Applicable As From 2024

On 29 December 2023, the 2023 protocol to the double tax treaty concluded between Luxembourg and Germany, ratified in Luxembourg by the Law of 22 December 2023, entered into force in respect of both contracting parties.

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ATOZ

The 2023 Protocol To The Luxembourg/Germany Double Tax Treaty Ratified By The Luxembourg Parliament

Yesterday, the Luxembourg Parliament passed the law ratifying the protocol (the "2023 Protocol") to the Germany - Luxembourg double tax treaty signed on 6 July 2023.

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ATOZ

2024 Tax Forecast

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ATOZ

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ELVINGER HOSS PRUSSEN, société anonyme

"FASTER" Directive Proposal

EH

ELVINGER HOSS PRUSSEN, société anonyme

ATOZ Insights - December 2023

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ATOZ

Proposal For The Directive "HOT"

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

The New UK-Luxembourg Double Tax Treaty Applicable As From 2024

European Union Tax

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ATOZ

What Explains The Booming Success Of Credit Funds In Luxembourg?

European Union Finance

LL

Loyens & Loeff

Cross-Border Business Tax: October News

AM

Arendt & Medernach

Pillar Two: OECD Releases Multilateral Convention To Implement Subject To Tax Rule (STTR)

LL

Loyens & Loeff

EC Proposes Harmonized TP Rules And 'Fast-track' Procedure

LL

Loyens & Loeff

What Explains The Booming Success Of Credit Funds In Luxembourg?

Globally, the credit fund industry has experienced a notable surge in the last decade. The size of the market was around USD 250 billion at the end of 2010 and while it was approximately USD 1.4 trillion at the start of 2023.

European Union Finance

LL

Loyens & Loeff

Cross-Border Business Tax: October News

On 3 October 2023, the OECD/G20 Inclusive Framework on BEPS announced it had concluded negotiations on a multilateral convention ("MLC") implementing the Pillar 2 subject to...

AM

Arendt & Medernach

Pillar Two: OECD Releases Multilateral Convention To Implement Subject To Tax Rule (STTR)

After releasing a model treaty provision in July, the OECD has published a multilateral convention to facilitate the implementation of the Pillar Two Subject...

LL

Loyens & Loeff

EC Proposes Harmonized TP Rules And 'Fast-track' Procedure

On 12 September 2023, the European Commission released a legislative proposal for a Council Directive that integrates key TP principles into EU law, as part of the BEFIT package.

LL

Loyens & Loeff

Refunds Of WHT – European Court Decision On Discrimination Of Luxembourg Specialised Investment Fund

European Union Tax

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ATOZ

Comparison Table Of Luxembourg Investment Vehicles – Update July 2022

Our comparison table of Luxembourg investment vehicles has been updated. It takes into account the changes to the securitisation law adopted by the law of 25 February 2022.

Luxembourg Finance

CS

Chevalier & Sciales

Luxembourg Launches The Implementation Of The Public CbCR Directive

On 24 February 2023, the draft law ("Draft Law") implementing the so-called "public country-by-country reporting Directive"1 1(the "public CbCR Directive" or "the Directive") was presented...

European Union Tax

A

ATOZ

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

Today, the Luxembourg Parliament voted the law ratifying the new double tax treaty ("DTT") between the UK and Luxembourg. As the UK has already ratified this new DTT...

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ATOZ

Subject-To-Tax Rule Model Treaty Provision

On 17 July 2023, the OECD / BEPS Inclusive Framework (IF) released new documents in relation to its Two-Pillar solution.

European Union Tax

LL

Loyens & Loeff

Für eine bessere Gleichbehandlung von Grenzgängern

AM

Arendt & Medernach

Vers un traitement plus égalitaire des travailleurs frontaliers

AM

Arendt & Medernach

Towards More Equal Treatment Of Cross-border Workers

AM

Arendt & Medernach

New Double Tax Treaty Concluded Between Luxembourg And The United Kingdom

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ELVINGER HOSS PRUSSEN, société anonyme

Measures On Telework For Cross-border Workers

EH

ELVINGER HOSS PRUSSEN, société anonyme

Rehaussement Du Seuil En Matière De Sécurité Sociale Pour Les Travailleurs Frontaliers

Luxembourg Employment

LS

Luther Luxembourg S.A.

Raising Of The Social Security Threshold For Cross-Border Employees

Luxembourg Employment

LS

Luther Luxembourg S.A.

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

European Union Tax

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ATOZ

Luxembourg Launches The Ratification Of The New UK-Luxembourg Double Tax Treaty

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ATOZ

Luxembourg Government Proposes Amendments To Tax Procedures

AM

Arendt & Medernach

Comparison Table Of Luxembourg Investment Vehicles – Update July 2022

Luxembourg Finance

CS

Chevalier & Sciales

Luxembourg Plans To Amend Tax Procedure And Documentation Rules

LL

Loyens & Loeff

Real Estate Fund Structuring: Market Trend Update (Video)

Luxembourg Real Estate

AM

Arendt & Medernach

Französische Grenzgänger Haben Ab 1. Januar 2023 Anspruch Auf 34 Arbeitstage Pro Jahr

AM

Arendt & Medernach

Les Frontaliers Français Auront Droit À 34 Jours De Télétravail Par An À Compter Du 1er Janvier 2023

AM

Arendt & Medernach

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AM

Arendt & Medernach

Transfer Pricing In A Post BEPS World, With Alain Goebel At AFLF 2017 (Video)

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Arendt & Medernach

Tax Webcast - April 2017 (Video)

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Deloitte Cyprus

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