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Luxembourg Tax News

European Commission Finds Luxembourg Granted Illegal State Aid to Gas Company Engie with Rulings on Hybrid Financing Arrangements
Jun 22, 2018
Protocol to Tax Treaty between Luxembourg and Vietnam under Negotiation
Jun 20, 2018
Luxembourg Cabinet Approves Draft Legislation for Implementation of EU Anti-Tax Avoidance Directive
Jun 19, 2018
Luxembourg Cabinet Approves Ratification of BEPS MLI
Jun 19, 2018
Cape Verde and Luxembourg Conclude Tax Treaty Negotiations
Jun 06, 2018
Tax Treaty between Cyprus and Luxembourg has Entered into Force
May 29, 2018
Luxembourg Clarifies Deferred Method of Depreciation
May 24, 2018
Luxembourg Issues Defensive Measures in Relation to EU Non-Cooperative Jurisdictions List
May 17, 2018
Tax Treaty between Jordan and Luxembourg to be Negotiated
May 14, 2018
Luxembourg Parliament Considering Draft Law for Introduction of VAT Group Regime
May 03, 2018
Luxembourg Publishes Law for the Introduction of New IP Regime
Apr 27, 2018
Luxembourg Ratifies Pending Tax Treaty with Cyprus
Apr 27, 2018
Update – New Tax Treaty between France and Luxembourg
Apr 11, 2018
Luxembourg Parliament Approves Legislation for New IP Regime
Mar 27, 2018
Luxembourg Parliament Approves Pending Tax Treaty with Cyprus
Mar 27, 2018
New Tax Treaty between France and Luxembourg signed
Mar 22, 2018
New Tax Treaty between France and Luxembourg to be Signed
Mar 12, 2018
Brazil and Luxembourg to Update Tax Treaty
Mar 08, 2018
SSA between Luxembourg and South Korea Signed
Mar 07, 2018
Luxembourg Publishes Decree on List of Jurisdictions Exchanging CbC Reports
Mar 01, 2018
European Commission Publishes Non-Confidential Version of Decision that Luxembourg Granted Illegal State Aid to Amazon
Feb 28, 2018
Luxembourg Negotiating Tax Treaties with Pakistan and Syria
Feb 28, 2018
Luxembourg Looking to Sign New Tax Treaty with Oman
Feb 27, 2018
New Tax Treaty between Luxembourg and the UK under Negotiation
Feb 21, 2018
Update - Tax Treaty between Kosovo and Luxembourg
Jan 24, 2018
Luxembourg Cabinet Approves for Ratification SSA With China
Jan 23, 2018
Senegal Approves Pending Tax Treaty with Luxembourg
Jan 22, 2018
SSA between Brazil and Luxembourg to Enter into Force
Jan 19, 2018
Luxembourg Social Security Basis Cap for 2018
Jan 12, 2018
Luxembourg 2018 Budget Approved by Parliament
Dec 20, 2017
OECD Releases Second Batch of MAP Peer Review Results
Dec 20, 2017
Tax Treaty between Luxembourg and Peru to be Negotiated
Dec 20, 2017
Luxembourg Expands Requirements for Eligible Expenditure Attributed to a Branch under Pending IP Regime
Dec 19, 2017
Luxembourg Appeals Amazon State Aid Decision
Dec 18, 2017
Tax Treaty between Kosovo and Luxembourg Signed
Dec 11, 2017
Luxembourg Government Approves Tax Treaty With Cyprus
Dec 05, 2017
SSA between China and Luxembourg Signed
Dec 04, 2017
U.S. Publishes CbC Exchange Arrangements with the Czech Republic, Finland, and Luxembourg
Nov 02, 2017
U.S. Signs CbC Exchange Arrangement with Luxembourg
Oct 25, 2017
Luxembourg 2018 Budget Presented to Parliament
Oct 19, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Luxembourg Publishes CbC FAQ including Submission Information
Oct 17, 2017
Albania and Luxembourg to Update Pending Tax Treaty
Oct 06, 2017
European Commission Finds Luxembourg Granted Illegal State Aid to Amazon
Oct 05, 2017
Luxembourg and Sri Lanka to Revise Tax Treaty
Sep 29, 2017
Tax Treaty between Colombia and Luxembourg to be Negotiated
Sep 28, 2017
Protocol to Tax Treaty between Luxembourg and Uzbekistan Signed
Sep 22, 2017
CJEU Holds EU Law Precludes French Anti-Abuse Restrictions on Dividend Exemption under Parent-Subsidiary Directive
Sep 11, 2017
Luxembourg Publishes Circular on Mutual Agreement Procedure
Sep 01, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Draft legislation for New IP Regime Submitted to Luxembourg Parliament
Aug 14, 2017
Brazil Ratifies Pending SSA with Luxembourg
Jul 03, 2017
Update - Tax Treaty between Cyprus and Luxembourg
Jun 16, 2017
Tax Treaty between Cuba and Luxembourg to be Negotiated
Jun 15, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
SSA between Japan and Luxembourg to Enter into Force
May 24, 2017
Luxembourg and Norway to Amend Tax Treaty
May 23, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Tax Treaty between Cyprus and Luxembourg Signed
May 10, 2017
Tax Treaty between Luxembourg and Ukraine has Entered into Force
May 02, 2017
Luxembourg Negotiating Tax Treaty with the Democratic Republic of the Congo and Ivory Coast
May 01, 2017
Luxembourg to begin Tax Treaty Negotiations with Kosovo in May
Apr 13, 2017
Luxembourg Corrects Entry into Force Date of Protocol to Tax Treaty with Italy
Apr 12, 2017
Protocol to the Tax Treaty between Moldova and Luxembourg to be Signed
Apr 06, 2017
Protocol to Tax Treaty between Belgium and Luxembourg Signed
Apr 03, 2017
CJEU Holds French Prior Approval Restriction on EU Merger Directive Benefits Incompatible with EU Law
Mar 16, 2017
Ukraine Ratifies Pending Tax Treaty and Protocol with Luxembourg
Mar 16, 2017
Singapore Signs Agreements for Automatic Exchange of Financial Account Information with Belgium, Denmark, and Luxembourg
Mar 15, 2017
Council Implementing Decision Published Approving Luxembourg Increased VAT Registration Threshold
Mar 01, 2017
Exchange of Notes between Austria and Luxembourg to Enter into Force
Feb 13, 2017
OECD Invites Comments for Second Batch of MAP Peer Reviews
Jan 31, 2017
Tax Treaty between Hungary and Luxembourg has Entered into Force
Jan 30, 2017
Tax Treaty between Brunei and Luxembourg has Entered into Force
Jan 26, 2017
EU Advocate General Opinion that EU Law Precludes French Restrictions on Dividend Exemption under Parent-Subsidiary Directive
Jan 24, 2017
Seven EU National Parliaments Oppose Commission Proposal for Common Consolidated Corporate Tax Base
Jan 11, 2017
Luxembourg Individual Income Tax Rates for 2017 (Updated)
Jan 09, 2017
Tax Treaty between Luxembourg and Uruguay to Enter into Force
Jan 06, 2017
Tax Treaty between Luxembourg and Serbia has Entered into Force
Jan 04, 2017
Luxembourg 2017 Tax Reform/Budget Laws Published including New Arm's Length Rules
Dec 30, 2016
SSA between Luxembourg and Ukraine under Negotiation
Dec 30, 2016
CbC Update - Luxembourg Extends First CbC Notification Deadline
Dec 29, 2016
Luxembourg Approves CbC Reporting Legislation
Dec 21, 2016
Luxembourg Parliament Approves 2017 Tax Reform Legislation
Dec 20, 2016
Tax Treaty between Belarus and Luxembourg under Negotiation
Dec 19, 2016
Protocol to Tax Treaty between Luxembourg and Tunisia has Entered into Force
Dec 14, 2016
Kosovo to Negotiate Tax Treaty with Luxembourg
Dec 13, 2016
Luxembourg Ratifies SSA with Philippines
Dec 07, 2016
Tax Treaty between Iran and Luxembourg to be Negotiated
Oct 25, 2016
Additional Tax Reform Measures for 2017 Submitted to Luxembourg Parliament
Oct 18, 2016
Update - Protocol to Tax Treaty between Luxembourg and Ukraine
Oct 12, 2016
Protocol to Tax Treaty between Luxembourg and Ukraine Signed
Oct 04, 2016
Tax Treaty between Australia and Luxembourg under Negotiation
Oct 04, 2016
Tax Treaty between Luxembourg and New Zealand under Negotiation
Sep 30, 2016
Amazon and McDonald's to be Next for EU State Aid Investigations
Sep 22, 2016
European Commission Opens State Aid Investigation into Luxembourg's Tax Treatment of French Electric Company
Sep 21, 2016
Tax Treaty between Luxembourg and Turkmenistan to be Negotiated
Sep 12, 2016
Luxembourg Adopts Amendments to EU Administrative Cooperation Directive on the Exchange of Tax Rulings
Aug 23, 2016
Luxembourg Introduces Simplified Limited Liability Company Form
Aug 12, 2016
Luxembourg CbC Reporting Legislation Submitted to Parliament
Aug 08, 2016
Luxembourg 2017 Tax Reform Legislation Submitted to Parliament
Aug 02, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Ukraine to Sign Protocol to Pending Tax Treaty with Luxembourg
Jul 22, 2016
Luxembourg Government Adopts Tax Reform Plans for 2017
Jul 20, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Luxembourg Issues Circular on Accounts in Foreign Currency
Jun 30, 2016
SSA Negotiations between Luxembourg and South Korea Concluded
Jun 28, 2016
US, Luxembourg agree to tax treaty changes to prevent double nontaxation
Jun 27, 2016
U.S. Senators Request Exchange of Information Amendments in Pending Treaties/Protocols
Jun 23, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
SSA between Cape Verde and Luxembourg to be Revised
Jun 17, 2016
European Commission Publishes Public Version of Letter to Luxembourg on Formal Investigation into Illegal State Aid Provided to McDonald's
Jun 09, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
SSA between Albania and Luxembourg to Enter into Force
Jun 06, 2016
McDonald's French Offices Searched as Part of Tax Fraud Probe
May 31, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Luxembourg Proposes Temporary Tax Exemption for Gains from the Alienation of Real Estate
May 11, 2016
Russia Clarifies Taxation of "Other Income" under Tax Treaty with Luxembourg
Apr 28, 2016
Luxembourg Government Announces Revisions to 2017 Tax Reform Plans
Apr 26, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Russian Court Holds Benefits of Tax Treaty with Country of Financing Intermediary Not Applicable
Apr 15, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Luxembourg to Implement Amendments to EU Administrative Cooperation Directive on the Exchange of Tax Rulings
Mar 29, 2016
Tax Treaty between Andorra and Luxembourg has Entered into Force
Mar 14, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Tunisia Approves Protocol to Tax Treaty with Luxembourg
Mar 04, 2016
Luxembourg's Proposed Loss Carry Forward Restrictions
Mar 03, 2016
Luxembourg Announces Tax Reform Plans including Corporate Tax Rate Cut
Mar 02, 2016
Update - Tax Treaty between Luxembourg and Senegal
Feb 25, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission to Investigate IKEA Tax Structuring
Feb 17, 2016
Tax Treaty between Luxembourg and Senegal Signed
Feb 16, 2016
Cape Verde Negotiating Tax Treaties with Angola, Brazil, Equatorial Guinea, Ivory Coast, Luxembourg, Morocco, Seychelles, and Singapore
Feb 16, 2016
Tax Treaty between Estonia and Luxembourg has Entered into Force
Feb 08, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Protocol to the Tax Treaty between France and Luxembourg to Enter into Force
Jan 26, 2016
Tax Treaty between Croatia and Luxembourg has Entered into Force
Jan 13, 2016
Update - Tax Treaty between Luxembourg and Serbia
Jan 13, 2016
Protocol to the Tax Treaty between Luxembourg and Mauritius has Entered into Force
Jan 05, 2016
Protocol to the Tax Treaty between Luxembourg and the U.A.E. has Entered into Force
Jan 05, 2016
Luxembourg Publishes Legislation Implementing Anti-Hybrid Rules, Abolishing IP Regime, Amending Alternative Minimum Tax and other Measures
Jan 04, 2016
Protocol to the Tax Treaty between Ireland and Luxembourg has Entered into Force
Jan 04, 2016
Protocol to the Tax Treaty between Lithuania and Luxembourg has Entered into Force
Jan 04, 2016
Tax Treaty between Luxembourg and Singapore has Entered into Force
Dec 29, 2015
New Tax Treaty between the U.S. and Luxembourg under Negotiation
Dec 21, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
Tax Treaty between Luxembourg and Serbia Signed
Dec 17, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Luxembourg Announces it will Appeal FIAT State Aid Decision
Dec 08, 2015
Update - EU Commission Opens Formal Investigation into Luxembourg's Tax Treatment of McDonald's
Dec 07, 2015
EU Commission Planning to Look into Luxembourg State Aid Issues Concerning McDonalds
Dec 03, 2015
U.S. Senate Foreign Relations Committee Approves Pending Tax Treaties and Protocols
Nov 16, 2015
Bangladesh Negotiating Tax Treaties with 13 Countries
Nov 13, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
OECD Publishes Peer Review Reports on Transparency and Information Exchange for 15 Jurisdictions
Nov 04, 2015
U.S. Treasury Official Urges Senate to Pass Pending Tax Treaties and Protocols
Nov 02, 2015
EU Commission Announces Decision that Illegal Tax Advantages were Provided in FIAT and Starbucks State Aid Cases
Oct 22, 2015
Luxembourg to Implement Tax Amnesty Program
Oct 21, 2015
Update - Tax Treaty between Brunei and Luxembourg
Oct 21, 2015
Tax Treaty between Ecuador and Luxembourg to be Negotiated
Oct 21, 2015
Luxembourg 2016 Tax Proposals Include Abolishing the IP regime, Replacing the Minimum Corporate Tax and Several Net Worth Tax Changes
Oct 16, 2015
Colombia and Luxembourg Considering a Tax Treaty
Oct 15, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Luxembourg and Ukraine Conclude Tax Treaty Negotiations
Sep 28, 2015
Protocol to the Tax Treaty between Moldova and Luxembourg to be Negotiated
Aug 31, 2015
Luxembourg to Adopt Amendments to Parent-Subsidiary Directive and other Tax Changes
Jul 21, 2015
Tax Treaty between Brunei and Luxembourg Signed
Jul 20, 2015
Update - New Tax Treaty between Hungary and Luxembourg
Jul 08, 2015
Tax Treaty between Egypt and Luxembourg under Negotiation
Jun 30, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
Exchange of Notes to the Tax Treaty between Austria and Luxembourg Signed
Jun 23, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Amazon Changes EU Tax Structure to Book Revenue in Countries where Customers are Located
May 28, 2015
SSA between Luxembourg and the Philippines Signed
May 18, 2015
Update - Tax Treaty between Luxembourg and Uruguay
Apr 15, 2015
Luxembourg Approves Tax Treaty with Croatia
Apr 14, 2015
Luxembourg Approves Tax Treaty with Estonia
Apr 14, 2015
New Zealand Announces Tax Treaty and Protocol Negotiation Plans
Apr 09, 2015
Update - New Tax Treaty between Luxembourg and Singapore
Apr 07, 2015
Luxembourg to Increase VAT Rate on E-Books While Other EU Countries Pushing to be Allowed to Use Reduced Rates
Mar 23, 2015
Mutual Agreement to the Tax Treaty between Belgium and Luxembourg Signed
Mar 18, 2015
New Tax Treaty between Hungary and Luxembourg Signed
Mar 11, 2015
Tax Treaty between Luxembourg and Uruguay Signed
Mar 11, 2015
Update - Tax Treaty between Luxembourg and Andorra
Mar 09, 2015
CJEU Holds that France and Luxembourg Infringed EU VAT Law by Applying Reduced VAT Rates to E-Books
Mar 06, 2015
Luxembourg to Adopt Nexus Approach for its IP Regime
Mar 05, 2015
Luxembourg to Introduce Simplified Limited Liability Company Form
Jan 29, 2015
Luxembourg's Temporary Budget Balancing Income Tax
Jan 20, 2015
European Commission Publishes Non-Confidential Version of Decision Letter for the State Aid Investigation Concerning Luxembourg and Amazon
Jan 16, 2015
Luxembourg's Strengthened Transfer Pricing Rules
Jan 08, 2015
Luxembourg Publishes Decree on Advance Tax Rulings
Jan 05, 2015
Luxembourg Publishes VAT Changes under Budget 2015
Jan 02, 2015
Protocol to the Tax Treaty between Demark and Luxembourg has Entered into Force
Dec 31, 2014
Protocol to the Tax Treaty between Italy and Luxembourg has Entered into Force
Nov 26, 2014
Leaked Tax Documents Related to Luxembourg Tax Deals Published
Nov 06, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Protocol to the Tax Treaty between Luxembourg and the U.A.E. Signed
Oct 28, 2014
Italy Ratifies Protocol to Tax Treaty with Luxembourg
Oct 28, 2014
SSA between Albania and Luxembourg Signed
Oct 28, 2014
SSA between Japan and Luxembourg Signed
Oct 22, 2014
Luxembourg Planning to Strengthen Transfer Pricing Provisions
Oct 21, 2014
Luxembourg Proposed Contribution for the Future of Children
Oct 20, 2014
Luxembourg Issues Guidance on 2015 VAT Rate Increase in Regard to Supplies Made in 2015 but Paid for in 2014
Oct 17, 2014
SSA between Luxembourg and Serbia to Enter into Force
Oct 14, 2014
Tax Treaty between Guernsey and Luxembourg has Entered into Force
Oct 08, 2014
EU Commission Launches Investigation of Luxembourg in Regard to Amazon's Tax Treatment
Oct 07, 2014
SSA between Argentina and Luxembourg to Enter into Force
Oct 03, 2014
Update - European Commission Launches Investigation into Transfer Pricing Arrangements of Apple, Starbucks, and Fiat
Oct 01, 2014
Finnish Supreme Administrative Court Holds Merger of Finnish and Luxembourg Investment Funds Not a Taxable Event
Sep 30, 2014
Protocol to the Tax Treaty between Luxembourg and Slovenia has Entered into Force
Sep 29, 2014
Tax Treaty between Luxembourg and Saudi Arabia has Entered Into Force
Sep 17, 2014
Update - Tax Treaty between Croatia and Luxembourg Signed
Sep 15, 2014
Update - Tax Treaty between Luxembourg and Laos has Entered into Force
Sep 15, 2014
Protocol to the Tax Treaty between France and Luxembourg Signed
Sep 08, 2014
Argentina Ratifies Social Security Agreement With Luxembourg
Sep 05, 2014
SSA between France and Luxembourg to Enter into Force
Aug 25, 2014
Tax Treaty between the Isle of Man and Luxembourg has Entered into Force
Aug 14, 2014
SSA between Luxembourg and Uruguay to Enter into Force
Aug 12, 2014
Tax Treaty between the Czech Republic and Luxembourg has Entered into Force
Aug 12, 2014
Tax Treaty between Jersey and Luxembourg has Entered into Force
Aug 12, 2014
Tax Treaty Between Luxembourg and Taiwan has Entered into Force
Aug 11, 2014
Luxembourg Ratifies New Social Security Agreement With Serbia
Aug 06, 2014
Luxembourg Ratifies Tax Treaty with Guernsey
Jul 23, 2014
Luxembourg Ratifies Tax Treaty with the Isle of Man
Jul 23, 2014
Luxembourg Ratifies Tax Treaty with Jersey
Jul 23, 2014
Luxembourg Ratifies tax Treaty with Saudi Arabia
Jul 23, 2014
Luxembourg Ratifies the Protocol to the Tax Treaty with Denmark
Jul 23, 2014
Luxembourg Ratifies the Protocol to the Tax Treaty with Slovenia
Jul 23, 2014
Update - Luxembourg Ratifies Tax Treaty with the Czech Republic
Jul 23, 2014
New Tax Treaty between Luxembourg and Estonia Signed
Jul 22, 2014
Protocol to the Tax Treaty between Luxembourg and Lithuania Signed
Jul 22, 2014
Protocol to the Tax Treaty between Luxembourg and Tunisia Signed
Jul 22, 2014
Update - Luxembourg Deposits Ratification Instrument for Mutual Assistance Convention
Jul 21, 2014
Luxembourg's Parliament Approves Tax Agreement With Taiwan
Jul 14, 2014
Tax Treaty between Croatia and Luxembourg Signed
Jul 07, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Luxembourg Publishes Circular on the Use of a Foreign Currency in Determining Tax Base
Jun 20, 2014
Czech Republic Ratifies New Tax Treaty With Luxembourg
Jun 18, 2014
Italy Approves Protocol to Tax Treaty with Luxembourg
Jun 12, 2014
European Commission Launches Investigation into Transfer Pricing Arrangements of Apple, Starbucks, and Fiat
Jun 11, 2014
Luxembourg Approves Bill Changing Capital Gains Exit Tax Provisions
Jun 05, 2014
Tax Treaty between Luxembourg and Andorra Signed
Jun 04, 2014
Protocol to the Tax Treaty between Ireland and Luxembourg Signed
May 30, 2014
Slovenia Ratifies Protocol to Tax Treaty With Luxembourg
May 28, 2014
Luxembourg's Parliament Approves Law Ratifying Mutual Assistance Convention
May 22, 2014
France and Luxembourg to Negotiate Protocol to Tax Treaty
May 21, 2014
IPA between the Belgium-Luxembourg Economic Union and Qatar has Entered into Force
May 13, 2014
Tax Treaty between Croatia and Luxembourg Approved for Signature
Apr 28, 2014
Tax Treaty between Luxembourg and Sri Lanka Enters Into Force
Apr 14, 2014
Saudi Arabia Approves Treaty with Luxembourg
Apr 03, 2014
Italy Approves Ratification of Treaty Protocol With Luxembourg
Apr 02, 2014
Luxembourg VAT Rates Set to Rise in 2015
Apr 01, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between Luxembourg and Sri Lanka enters into force
Mar 14, 2014
Proposed increase of VAT rate announced
Feb 01, 2014
New government releases tax plans
Jan 01, 2014
Protocol to treaty between Luxembourg and Mauritius signed
Jan 01, 2014
Protocol to treaty between Canada and Luxembourg enters into force
Dec 31, 2013
Treaty and amending protocol between Kazakhstan and Luxembourg enter into force
Dec 31, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Protocol to treaty between Luxembourg and Russia enters into force
Dec 02, 2013
Protocol to treaty between Denmark and Luxembourg signed
Dec 02, 2013
Treaty between Germany and Luxembourg enters into force
Dec 02, 2013
Protocol and exchange of letters to treaty between Korea (Rep.) and Luxembourg enters into force
Dec 02, 2013
Treaty between Luxembourg and Singapore signed
Dec 02, 2013
Protocol to treaty between Luxembourg and Poland enters into force
Nov 12, 2013
Protocol and exchange of letters to treaty between Belgium and Luxembourg enters into force
Sep 16, 2013
Amending exchange of notes to treaty between Japan and Luxembourg signed and enters into force
Sep 16, 2013
Treaty between Luxembourg and Saudi Arabia – details
Sep 16, 2013
Protocol to treaty between Luxembourg and Switzerland enters into force
Sep 16, 2013
Protocol and exchange of letters to treaty between Luxembourg and Malta enters into force
Sep 16, 2013
Protocol to treaty between Luxembourg and Romania enters into force
Sep 16, 2013
Protocol to treaty between Luxembourg and Slovenia signed
Sep 16, 2013
Administrative Court of Helsinki disallows reclassification of a hybrid loan from a Luxembourg parent as capital contribution due to a TP adjustmen
Jul 29, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Treaty between Luxembourg and Isle of Man – details
Jun 27, 2013
Treaty between Luxembourg and Jersey – details
Jun 27, 2013
Protocol to treaty between Luxembourg and Kazakhstan – details
Jun 27, 2013
Protocol to treaty between Luxembourg and Korea (Rep.) – details
Jun 27, 2013
Protocol to treaty between Luxembourg and Switzerland – details
Jun 27, 2013
Treaty between Luxembourg and Saudi Arabia signed
Jun 27, 2013
Protocol to treaty between Luxembourg and Romania – details
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Treaty between Luxembourg and Czech Republic – details
Jun 24, 2013
Treaty between Isle of Man and Luxembourg signed
Jun 24, 2013
Treaty between Jersey and Luxembourg signed
Jun 24, 2013
Tax agreement between Luxembourg and Taiwan – details
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Treaty between Czech Republic and Luxembourg signed
May 06, 2013
Protocol to treaty between Luxembourg and Malta signed – details
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Luxembourg and Sri Lanka signed
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Tax agreement between Luxembourg and Taiwan signed
Mar 25, 2013
Protocol to treaty between Luxembourg and Malta signed
Mar 25, 2013
Protocol to treaty between Luxembourg and Switzerland signed
Mar 25, 2013
Budget for 2013 adopted by Parliament
Feb 10, 2013
Budget for 2013 gazetted
Feb 10, 2013
Decree on loss compensation in the case of business succession published
Feb 09, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Budget for 2013 – additional measures
Feb 09, 2013
Budget for 2013 presented to parliament
Dec 02, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Protocol to treaty between Canada and Luxembourg – details
Sep 03, 2012
Protocol to treaty between Luxembourg and Italy – Exchange of letters
Sep 03, 2012
Protocol to treaty between Luxembourg and Italy – Details
Sep 03, 2012
Protocol to treaty between Luxembourg and Italy signed
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Treaty between Belgium and Luxembourg – Court of First Instance Brussels decides special tax on collective investment funds incompatible with tax treaty
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Protocol to treaty between Luxembourg and Poland – details
Jul 29, 2012
Protocol to treaty between Luxembourg and Portugal enters into force – details
Jul 29, 2012
Treaty between South Africa and Luxembourg: Supreme Court of Appeal of South Africa holds "alienation" includes deemed disposal of property
Jul 25, 2012
Treaty between Germany and Luxembourg – details
Jul 25, 2012
Budget 2012 gazetted
Feb 01, 2012
Protocol to treaty between Japan and Luxembourg enters into force
Feb 01, 2012
Protocol to treaty between Luxembourg and Russia – details
Dec 22, 2011
Budget for 2012 presented to Parliament
Nov 24, 2011
Treaty between Barbados and Luxembourg enters into force
Nov 24, 2011
Treaty between Luxembourg and Panama enters into force
Sep 15, 2011
Treaty between Luxembourg and Panama – details
Jul 27, 2011
Protocol to treaty between Luxembourg and Iceland enters into force
Mar 30, 2011
Protocol to treaty between Luxembourg and Germany enters into force
Mar 14, 2011
Treaty between Liechtenstein and Luxembourg enters into force
Mar 14, 2011
Tax measures to overcome financial crisis adopted – corporate income tax
Feb 28, 2011
Treaty between Luxembourg and Bahrain enters into force
Feb 28, 2011
Protocol to treaty between Switzerland and Luxembourg – details
Jan 09, 2011
Protocol to treaty between Spain and Luxembourg – all Luxembourg entities removed from Spanish tax haven black list
Oct 26, 2010
Treaty between Belgium and Germany and Treaty between Belgium and Luxembourg – Court of First Instance Hasselt decides participation at time of payment of interest decisive for WHT rate
Sep 06, 2010
Treaty between Monaco and Luxembourg enters into force
Jul 17, 2010
Budget 2011 – corporate income tax (details)
Jun 13, 2010
Treaty between Luxembourg and Qatar enters into force
Jun 13, 2010
Treaty between Luxembourg and Barbados – details
Mar 23, 2010
Treaty between Luxembourg and Monaco – details
Mar 23, 2010
Treaty between Luxembourg and United Arab Emirates enters into force
Jan 20, 2010
Treaty between Luxembourg and India enters into force
Oct 11, 2009
Treaty between Liechtenstein and Luxembourg – details
Oct 11, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Treaty between Luxembourg and Bahrain – details
Aug 13, 2009
Treaty between Luxembourg and Qatar – details
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Protocol to treaty between France and Luxembourg signed
Jul 16, 2009
Protocol to treaty between Luxembourg and United States – details
Jul 16, 2009
Protocol to treaty between Luxembourg and Denmark signed
Jul 16, 2009
Protocol to treaty between Luxembourg and Netherlands signed
Jul 16, 2009
Bill on cross-border mergers, simplification of procedure for establishing a company and modification of its capital, adopted
Jun 07, 2009
Treaty between Liechtenstein and Luxembourg – negotiations planned
Jun 07, 2009
Treaty between Luxembourg and United Arab Emirates ratified
Jun 07, 2009
Protocol to treaty between Luxembourg and United States signed
Jun 07, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Hong Kong and Luxembourg enters into force
Mar 16, 2009
Parliament adopts 2009 tax plan for corporations and individuals
Jan 23, 2009
Treaty between Luxembourg and Hong Kong ratified
Jan 23, 2009
Bill to improve investment climate adopted
Dec 24, 2008
Treaty between Luxembourg and India – details
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Budget Bill for 2009 and Bill on new tax measures submitted to parliament – corporate tax
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between India and Luxembourg signed
Jul 27, 2008
Treaty between Luxembourg and Barbados initialled
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Reduction of corporate income tax and abolition of capital duty announced
Jun 21, 2008
Treaty between Belgium and Luxembourg – Belgian ruling that income from real estate certificates classified as interest
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Treaty between Luxembourg and Hong Kong submitted to Luxembourg parliament
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Treaty between Hong Kong and Luxembourg – gazetted by Hong Kong
Mar 16, 2008
Indian Cabinet approves tax treaty with Luxembourg
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Protocol to treaty between Luxembourg and France enters into force
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Bill to implement various EU Directives adopted by Luxembourg parliament
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Protocol to treaty between Luxembourg and France ratified
Jan 16, 2008
Tax plan 2008 – corporate income tax (details)
Dec 03, 2007
Treaty between Luxembourg and Cyprus initialled
Dec 03, 2007
Treaty between Luxembourg and Hong Kong signed and details
Dec 03, 2007
Treaty between Qatar and Luxembourg initialled
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Phased abolition of capital duty announced
Nov 04, 2007
Protocol to treaty between Luxembourg and France ratified
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
Treaty between Luxembourg and Hong Kong initialled
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
Treaty between Canada and Luxembourg – Canadian Federal Court of Appeal upholds Tax Court decision on non-applicability of general anti-avoidance rule to sale of shares
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Treaty between Belgium and Luxembourg – Luxembourg Administrative Court of Appeal decides denial of group tax treatment compatible with non-discrimination provision
Jul 02, 2007
Treaty between Luxembourg and France – Luxembourg Administrative Court rules income of Luxembourg SA from French real estate owned by French SCI taxable in Luxembourg
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Bill to implement various EU Directives submitted to Luxembourg parliament
May 28, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
New specialized investment fund regime introduced
Apr 28, 2007
US
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Budget Law 2007 adopted
Feb 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Protocol to treaty between Luxembourg and France signed
Jan 15, 2007
Bill on abolition of 1929 holding companies regime submitted to parliament
Dec 17, 2006
Protocol to treaty between Luxembourg and France – erratum
Dec 17, 2006
Parliament approves Bill implementing amendments to EC Parent-Subsidiary Directive
Nov 12, 2006
Budget for 2007 – details
Nov 12, 2006
French Parliamentary response on non-eligibility of Luxembourg SICARs to France-Luxembourg tax treaty and EC Parent Subsidiary Directive
Nov 12, 2006
Treaty between Luxembourg and Israel covers Luxembourg SICAVs and SICAFs and Israeli collective investment vehicles
Nov 12, 2006
Luxembourg implements EU's European Company Statute
Oct 14, 2006
Treaty between Luxembourg and Israel enters into force
Oct 14, 2006
Protocol to treaty between Luxembourg and France – immovable property and business profit provisions amended
Sep 12, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Various tax rate changes announced
Jun 14, 2006
Preliminary ruling requested from ECJ on compatibility of 3% tax on French immovable property held by non-resident companies with EC freedom of establishment and free movement of capital movement
May 14, 2006
Luxembourg Court
May 14, 2006
Luxembourg
May 14, 2006
Different treatment of interest derived by Luxembourg PE of Belgian enterprise, and by Luxembourg fixed base of Belgian professional, under Belgium-Luxembourg treaty not incompatible with equality principle of Belgian constitution
Apr 09, 2006
Advance ruling on Finnish withholding tax and EC Law re Luxembourg SICAV
Apr 09, 2006
Treaty between Luxembourg and Israel ratified
Apr 09, 2006
Treaty between Luxembourg and Denmark covers Luxembourg SICAVS and SICAFS and Danish collective investment vehicles
Mar 16, 2006
Luxembourg and United Arab Emirates signed a first-time income tax treaty on 21 November 2005. Further details of the treaty will be reported subsequently.
Dec 06, 2005
The first-time income and capital tax treaty, signed on 13 December 2004, between Luxembourg and Israel was presented to the Luxembourg parliament for approval on 7 October 2005. Once the treaty has entered into force, it will generally apply retroactively from 1 January 2004. The treaty was concluded in the French, Hebrew and English language, each text having equal authenticity, and generally follows the OECDE Model Convention.
Nov 09, 2005
Netherlands dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with EU law
Nov 09, 2005
Reduction of municipal business tax rate in Luxembourg city It is reported that on 12 July 2005, Luxembourg City announced that the multiplier used for the calculation of the municipal business tax rate will be reduced from 250 to 225 points as from 1 January 2006. Consequently, the total corporate income tax rate for companies established in Luxembourg City will be reduced from 30.38% to 29.63%.
Oct 16, 2005
Spanish withholding tax creditable against Luxembourg municipal business tax Luxembourg-Spain treaty
Oct 16, 2005
Bill implementing amendments to EC Parent-Subsidiary Directive submitted to Parliament
Sep 21, 2005
On 12 July 2005 India announced that negotiations are underway for a first-time tax treaty between India and Luxembourg.
Aug 03, 2005
Luxembourg and the United Arab Emirates initialled a first-time income and capital tax treaty on 5 May 2005.
Jun 09, 2005
The first-time income and capital tax treaty between Luxembourg and Turkey , signed on 9 June 2003, entered into force on 18 January 2005. The treaty will be effective as from 1 January 2006 .
Mar 17, 2005