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CMS Luxembourg has been active in the Grand-Duchy since 2011, it was created through Leclère & Walry, a business boutique law firm established in 2008…
Article

CMS Luxembourg | European Union, Luxembourg, OECD | 18 Mar 2021

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

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…
Article

CMS Luxembourg | Luxembourg | 2 Mar 2021

Key changes introduced by the Luxembourg law of 25 February 2021

The Luxembourg Parliament has adopted a law of 25 February 2021 (the “Law”) which notably amends the law of 12 November 2004 on the fight against…
Article

CMS Luxembourg | Luxembourg | 22 Feb 2021

Significant VAT decision regarding company cars in Luxembourg

Where the car is made available for more than 30 days to employees who have full and exclusive use of the car, the service deemed to be provided by…
Article

CMS Luxembourg | European Union, Luxembourg | 18 Feb 2021

Updated guidelines regarding DAC6 in Luxembourg

A confirmation that the UK should no longer be considered a Member State for DAC6 purposes (without the need to reconsider DAC6 analysis previously…
Article

CMS Luxembourg | European Union, Luxembourg | 2 Feb 2021

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

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…
Article

CMS Luxembourg | Global, Luxembourg | 1 Feb 2021

CSSF launches its 2020 survey collecting standardised key information concerning money laundering and terrorist financing risks

On 27 January 2021, the Luxembourg supervisory authority for the financial sector, the Commission de Surveillance du Secteur Financier (the “CSSF”)…
Article

CMS Luxembourg | Luxembourg | 28 Jan 2021

Issuance and settlement of securities directly on blockchain: Now a reality in Luxembourg

Last summer in one of our e-alerts, we shared our insights on the key features of the bill of law n°7637 allowing for registration of dematerialised…
Article

CMS Luxembourg | Luxembourg | 14 Jan 2021

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 BIS of the…
Article

CMS Luxembourg | European Union, Luxembourg, United Kingdom | 30 Dec 2020

Latest publications from the CSSF on Brexit and anti-money laundering and terrorist financing related matters

In the final weeks of the year 2020, the Commission de Surveillance du Secteur Financier (the “CSSF”), the Luxembourg financial supervisory authority…
Article

CMS Luxembourg | European Union | 28 Dec 2020

Luxembourg 2021 Budget Law: Overview of the key changes

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…
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