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.
Company cars: some clarifications given by the Luxembourg VAT Authorities regarding the application of the Circular 807
Qualified Intermediaries (QI) are obliged to renew their QI Agreement with the US IRS by 1 May 2023.
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.
The Luxembourg Minister of Finance has introduced the 2023 budget law with the aim of reinforcing the Luxembourg market and attractivity.
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.
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.
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.
Luxembourg Court Case - 13 July 2021
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?
We hope you and your families are well. The Global Mobility landscape has been particularly impacted by the coronavirus pandemic for the last year. As companies adapt to the current trends on their employee mobility, it is now clear that this crisis will ultimately affect global mobility management worldwide. We are pleased to present you the first edition of our Global Mobility Alert of...
The Luxembourg State currently encourages the companies and their employees to move towards a more sustainable mobility scheme (in particular through tax incentives for hybrid and electric vehicles). But that is definitely not the only challenge that the employer is facing. On 20 th January 2021, the Court of Justice of the European Union finally released its decision on company cars, notably...
Anticipate DAC6 audits and remediate before it is too late.
Discover the latest newsletter of our VAT department concerning Brexit and its consequences.
DAC 6 deadlines approaching rapidly - Are you prepared ? Commercial companies and groups may incur reporting obligations!
The Luxembourg 2021 budget draft law 7666 has just been issued and submitted by the Luxembourg Minister of Finance to the Luxembourg parliament on October 14th, 2020.
Signature of the amending protocol to the double tax treaty concluded with Russia
Our Tax team is pleased to share with you its latest newsletter over the topic of cross border workers' taxation in relation with the COVID-19 epidemic that currently impacts the whole world. Please feel free to download and share it.
Draft bill of Grand Ducal regulation would amend Luxembourg transfer pricing documentation requirements from 2024 onwards
Read moreCompany cars: some clarifications given by the Luxembourg VAT Authorities regarding the application of the Circular 807
Read more
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.
Qualified Intermediaries (QI) are obliged to renew their QI Agreement with the US IRS by 1 May 2023.
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.
The Luxembourg Minister of Finance has introduced the 2023 budget law with the aim of reinforcing the Luxembourg market and attractivity.
Read more
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?
Read more 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.
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.
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.
Read more
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