Orbitax Tax News & Alerts
Luxembourg's Tax news & updates from Orbitax and partners
Luxembourg Tax News
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Budget Law 2007 adopted
Report on Attribution of Profits to PEs released
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Protocol to treaty between Luxembourg and France signed
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Protocol to treaty between Luxembourg and France – erratum
Bill on abolition of 1929 holding companies regime submitted to parliament
Parliament approves Bill implementing amendments to EC Parent-Subsidiary Directive
Treaty between Luxembourg and Israel covers Luxembourg SICAVs and SICAFs and Israeli collective investment vehicles
French Parliamentary response on non-eligibility of Luxembourg SICARs to France-Luxembourg tax treaty and EC Parent Subsidiary Directive
Budget for 2007 – details
Treaty between Luxembourg and Israel enters into force
Luxembourg implements EU's European Company Statute
Protocol to treaty between Luxembourg and France – immovable property and business profit provisions amended
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Various tax rate changes announced
Luxembourg Court
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
Luxembourg
Treaty between Luxembourg and Israel ratified
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
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