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On 11 December 2024, the Luxembourg Indirect Tax Authorities ( Administration de l’enregistrement, des domaines et de la TVA) issued a new circular No. 781-2 on the VAT treatment of director’s fees following the decision of the European Court of Justice (the “ ECJ”) in case C-288/22, TP v

On 25 th April 204, the Luxembourg Higher Administrative Court handed down a judgment (48917c) regarding the right to carry-forward tax losses for Luxembourg companies. In the case at hand, a company which had previously engaged in a holding activity and generated tax losses, acquired and sold a

On 7 March 2024, the Court of Justice of the European Union (“ ECJ”) handed down a judgment regarding the right to deduct input value added tax (“ VAT”) for a company which was deemed “non-operational” by the national tax authority. In the case at hand, a company carried out an economic activity of

On 23 November 2023, the Luxembourg Higher Administrative Court handed down a decision regarding the tax qualification of an interest free loan (“ IFL”) granted by a parent company to a Luxembourg resident company. In the case at hand, a non-resident parent company granted its subsidiary, a

On 21 December 2023, the Court of Justice of the European Union (“CJEU”) delivered its highly anticipated judgement following the preliminary ruling referral by a Luxembourg court regarding the VAT regime applicable to an individual acting as director of Luxembourg public limited liability companies

On 14 June 2023, the Luxembourg Lower Tribunal handed down a judgment regarding the tax treatment of the repurchase of a class of shares and the application of the general prohibition of abuse in tax law. In the case at hand, the tax administration challenged the tax treatment of the repurchase of