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New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg

Luxembourg - April 30 2021 On 11 March, the Luxembourg Tax Authorities (LTA) issued the circular L.G. - conv. D. I. N° 60 (Circular) regarding the mutual agreement procedure…

Arnaud Marquet, Delphine Danhoui, Frédéric Feyten, Géraldine Pechine.

REMINDER - Transitional period of Luxembourg’s former IP regime coming to an end

European Union, Luxembourg, OECD - March 18 2021 Luxembourg has an attractive IP regime offering an 80% tax exemption of net income and gains from qualifying IP assets. The IP regime was first…

Frédéric Feyten.

Luxembourg parliament approves bill of law that denies tax deduction of interest and royalties due to EU blacklisted countries

European Union, Luxembourg - February 2 2021 On 28 January 2021, the Luxembourg Parliament approved the bill of law with number 7547 (the “Bill”) to deny the tax deductibility of interest and…

Frédéric Feyten.

Luxembourg 2021 Budget Law: Overview of the key changes

European Union - December 28 2020 On 14 October 2020, the Luxembourg government submitted to the Parliament the budget bill for fiscal year 2021. It was approved by the Parliament on…

Ali Ganfoud, Aloïs Charpenet, Frédéric Feyten, Habiba Kobci.

New bill of law that denies tax deduction of interest and royalties paid to EU blacklisted countries

European Union, Luxembourg - April 6 2020 On 30 March 2020, the Luxembourg government published a bill of law with number 7547 (the "Bill") to deny the tax deductibility of interest and…

Frédéric Feyten, Jean-Dominique Morelli.