Luxembourg Parliament adopts law implementing the EU Minimum Tax Directive

21 December 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, BEPS 2.0|Luxembourg, European Union

On 20 December 2023, the Luxembourg Parliament approved the legislative proposal (Draft Law) for transposition into domestic law of Council Directive 2022/2523¹ of 14 December 2022 on minimum taxation (Minimum Tax Directive).
The next step in the legislative process is the waiver of the second parliamentary vote by the State Council and the publication in the Official Gazette. These steps are expected to occur before year-end.

Executive summary

On 20 December 2020, the Luxembourg Parliament voted …

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