Tax newsletters

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

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VAT Directors' fees

09.01.2023 - ECJ challenges Luxembourg VAT administration's approach to director fees

Following the decision of the ECJ in the Case C-288/22, the Luxembourg VAT Authorities have suspended their Circular 781-1 dated September 30th, 2016, in relation to the activities of company directors.

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03.11.2023 - Country-by-country reporting for multinational enterprises in Luxembourg

With the ambition of increasing the development of corporate transparency, the European Parliament released on 24 November 2021 the directive 2021/2101 introducing a new reporting tool for multinational enterprises (“MNEs”).

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21.06.2023 - Flash news - EU social security agreement

The Luxembourg authorities have signed the EU Framework Agreement for homeworking on June 5, 2023.

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19.06.2023 - DAC 6 – Pragmatic and tailor-made trainings for Luxembourg professionals

More than 3 years since its implementation, DAC 6 is still characterized by an in-depth complexity to be combined with the particularity of each business. As a Luxembourg professional, are you sufficiently comfortable with DAC 6 and its practical implications?

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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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