Tax newsletters

Find in this section the newsletters prepared by our tax department.

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26.05.2023 - Flash news - Transfer pricing documentation requirements from 2024 onwards

Draft bill of Grand Ducal regulation would amend Luxembourg transfer pricing documentation requirements from 2024 onwards

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15.05.2023 - Flash news - Company cars: Clarification of the Luxembourg VAT administration about the application of circular 807

Company cars: some clarifications given by the Luxembourg VAT Authorities regarding the application of the Circular 807

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Upcoming renewal deadline for QI

16.05.2023 - Flash news - The DAC 7 (finally) transposed into Luxembourg law – Are you ready?

On 3 May 2023, the Luxembourg Parliament voted the law transposing Directive (UE) 2021/514, the so-called DAC 7 (“the DAC 7 Law”). The main goal is to extend automatic exchange of information obligations to digital platforms regarding their clients, selling goods or services through those platforms. A first reporting in respect of 2023 is due by 31 January 2024.

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13.03.2023 - Flash news - Upcoming Renewal Deadline for Qualified Intermediaries

Qualified Intermediaries (QI) are obliged to renew their QI Agreement with the US IRS by 1 May 2023.

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Upcoming renewal deadline for QI
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16.02.2023 - Flash news - New countries considered as blacklisted entities for tax purposes

On February 14th, 2023, the Economic and Financial Council (“ECOFIN”) of the European Union added new jurisdictions in the list of non-cooperative jurisdictions for tax purposes.

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20.10.2022 - Flash News - Luxembourg Draft Budget Law 2023

The Luxembourg Minister of Finance has introduced the 2023 budget law with the aim of reinforcing the Luxembourg market and attractivity.

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Newsletter draft budget law 23
VAT newsletter

20.09.2022 - Input VAT recovery right of a holding company

Can a holding company recover input VAT in case of services contributed free of charge to subsidiaries and used by them for their exempt activities?

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01.09.2022 - Is the application of VAT on directors’ fees legitimate?

A preliminary ruling has been requested by the Luxembourg tribunal (Tribunal d’arrondissement) to the Court of Justice of the European Union (Case C-288/22) to determine whether VAT has to be applied on directors’ fees.

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Business man - Tax newsletter Lux
Brexit

14.06.2022 - New double tax treaty signed between Luxembourg and the United Kingdom

On June 7th, 2022, the Luxembourg and the United Kingdom decided to replace the current double tax treaty (“DTT”) by a new DTT taking into account all the latest OECD standards.

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Real Estate Levy – Declarative obligations by 31 May 2022

The 2021 Budget Law of December 19, 2020 introduced, by means of its Article 4, new filing obligations towards certain investment vehicles, regarding the Real Estate Levy of 20% on income and gains from Luxembourg real estate.

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Real Estate Levy Newsletter - May 22