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International & local tax and law news

For a legal and tax perspective on recent events or court rulings, take a look at our news articles. Clic on categories to focus on your specific subjects.

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Corporate Finance, Private Equity & Venture Capital, Tax Compliance

Filing and publication of annual accounts, consolidated accounts and related reports for Luxembourg companies – Deadline fast approaching

For reasons of transparency and the protection of third parties, businesses are required to file their annual accounts online with the RCS and to mention...

décembre 2, 2020

Corporate Finance, Practice Areas

Luxembourg introduced a New Regime on Professional Payment Guarantee

On 22 April 2020, the Luxembourg government submited a new bill N°7567 to the Parliament aiming at introducing a new regime with respect to the...

mai 27, 2020

International Tax Structuring, Tax Compliance

Luxembourg Adopts Draft Bill Introducing Defensive Tax Measures for EU List of Non-Cooperative Jurisdictions

Summary Further to a communiqué posted on its website on 25 March 2020, on 30 March 2020, the Luxembourg Government tabled a Bill (n°7547) before...

avril 30, 2020

Corporate Finance, Family Offices & Private Clients, Investment & Asset Management

Coronavirus measures: Corporate rules for holding of meetings

Context As the coronavirus epidemic has immediate consequences on the good governance of companies and other legal persons, the Grand-Ducal Regulation of 20 March 2020...

mars 20, 2020

Corporate Finance, Investment & Asset Management, Practice Areas

The European Commission’s Green Deal

On 11 December 2019 the European Commission published a communication (a nonbinding document) and launched the European Green Deal – a roadmap for making the...

décembre 17, 2019

International Tax Structuring, Investment & Asset Management, Merger & Acquisitions - Banking Finance, Multinationals, Private Equity & Venture Capital

New EU rules to exchange VAT payment data

On 8 November 2019, the EU Council reached a general agreement on new measures proposed by the European Commission to improve cooperation between tax authorities...

décembre 11, 2019

International Tax Structuring, Multinationals, Tax Compliance

Tax administration guidance with respect to the tax rulings issued before 2015

On 14 October 2019, the Luxembourg government issued the 2020 draft budget law (bill 7500, “the Bill”). The main proposed tax measure concerns existing tax...

décembre 4, 2019

Corporate Finance, Tax Compliance

Failure to comply with the Luxembourg Register of Beneficial Owners : what consequences to expect?

On 11 December 2019, the Luxembourg Ministry of Justice issued an update of the number of Luxembourg entities having so far complied with their registration...

décembre 2, 2019

Multinationals, Private Equity & Venture Capital, Spotlight, Tax Compliance, Tax Litigation

DAC6 Directive : Breach of lawyer’s professional secrecy?

The Luxembourg Bar has recently expressed its opposition to the bill implementing DAC6 into Luxembourg law. According to Mr François Prüm, departing chairman of the...

novembre 22, 2019

Asset Management & Investments Funds, Family Offices & Private Clients, Investment & Asset Management

ECJ – German WHT on dividends to nonresident pension funds

On 13 November 2019, the Court of Justice of the European Union (“ECJ” or the “Court”) issued a decision (C-641/17) whereby the German withholding tax...

novembre 15, 2019

Tax Compliance, Tax Litigation

OECD released further guidance on country-by country reporting

On November 5, 2019, the OECD released additional interpretative guidance which aim to help MNE Groups in avoiding errors made in preparing CbC reports. Country-by-Country...

novembre 4, 2019

Corporate Finance, Merger & Acquisitions - Banking Finance, Multinationals

The European Union adopted a new directive regarding crossborder mergers

Following an agreement with the European Parliament earlier this year, the Council of the European Union adopted on the 18 November 2019 the Directive 2018/0114...

novembre 2, 2019

International Tax Structuring, Multinationals, Private Equity & Venture Capital

ECJ – German WHT on dividends to nonresident pension funds

On 13 November 2019, the Court of Justice of the European Union (“ECJ” or the “Court”) issued a decision (C-641/17) whereby the German withholding tax...

novembre 2, 2019

International Tax Structuring, Multinationals, Private Equity & Venture Capital

Switzerland removed from tax heaven list

On 10 October 2019, the European Commission reviewed the list of countries classified as tax heavens and removed Switzerland from the grey list after deciding...

octobre 18, 2019

Business & Employment Law Litigation, International Tax Structuring, Multinationals, Private Equity & Venture Capital, Tax Compliance

France Luxembourg Double Tax Treaty is amended

France and Luxembourg signed a Double Tax Treaty (“DTT”) in March 2018 for the avoidance of double taxation and the prevention of tax evasion and...

octobre 4, 2019

Investment & Asset Management, Multinationals, Private Equity & Venture Capital, Tax Compliance, Tax Litigation

Luxembourg launched the implementation process of ATAD 2

On 8 August 2019, the Luxembourg Government submitted bill n°7466 to the Parliament (the “Bill”) to implement Council Directive (EU) 2017/952 of 29 May 2017...

septembre 17, 2019

Multinationals, Tax Litigation

State aid : EU General Court clarifies the rules of the game

On September 24th 2019, the EU General Court (“EUGC”) confirmed the decisions of the European Commission (“EC”) related to the state aid granted by the...

septembre 11, 2019

Corporate Finance, Family Offices & Private Clients, Multinationals, Spotlight, Tax Compliance, Tax Litigation

Bill 7467 and its implications on the Law of 12 November 2004 on the fight against money laundering and terrorism financing

A new bill, numbered 7467 has recently been presented to the Luxembourg parliament. This bill aims at reinforcing the national legal framework of the fight...

août 11, 2019

Family Offices & Private Clients, Multinationals, Tax Compliance, Tax Litigation

Register of Beneficial Owners

On 18th December 2018, the Luxembourg Parliament adopted the draft bill n°7217 (the ”RBE Law”) providing for the establishment of a register of beneficial owners...

mars 11, 2019

International Tax Structuring, Multinationals, Private Equity & Venture Capital, Tax Compliance, Tax Litigation

ATAD 1 Implementation

On 21 December 2018, a Luxembourg law (the “Law”) implementing the European Union (“EU”) Anti-Tax Avoidance Directive 1 of 12 July 2016 (“ATAD 1”) was...

janvier 7, 2019

Spotlight

Lux Golden Visa

On 8 February 2017, the Luxembourg Parliament has adopted the Bill of Law Nr. 6992 amending inter alia, the law dated 29 August 2008 on...

novembre 11, 2018