Tax newsletters

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20.09.2022 - Input VAT recovery right of a holding company

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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01.09.2022 - Is the application of VAT on directors’ fees legitimate?
14.06.2022 - New double tax treaty signed between Luxembourg and the United Kingdom

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 – Declarative obligations by 31 May 2022
2021 budget draft law

2021 budget draft law

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.


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Tax Newsflash - Decision on a profit participating loan from a transfer pricing and tax perspective

Luxembourg Court Case - 13 July 2021

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Tax Newsflash - Decision on a profit participating loan from a transfer pricing and tax perspective
 Global Mobility Alert April 2021

Global Mobility Alert April 2021

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 2021, which provides you with updates on the latest mobility regulations in different countries around the world.

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Company cars : The start of a new era ? - VAT Newsletter

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 for border employees…

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Company cars : The start of a new era ? - VAT Newsletter
DAC6 Health Check

DAC6 Health Check

Anticipate DAC6 audits and remediate before it is too late.

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Transfer Pricing newsletter - OECD Guidance

Transfer Pricing newsletter - OECD Guidance