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Background On 4 September 2025, Advocate General Kokott (AG Kokott) delivered her Opinion in the case C-121/24, Vaniz EOOD , on the conditions under which a third party may be held jointly and severally liable for unpaid VAT under national law, based on EU VAT legislation. The case at hand concerned

On 2 October 2025, the Higher Administrative Court ( Cour administrative) issued a ruling in case n° 51646C (the “ Decision”), regarding the extent to which a former manager of a Luxembourg resident company called in guarantee may challenge the underlying tax assessments of that company. While the

On 8 October 2025, Draft Law No. 8633 was submitted to the Luxembourg Parliament ( Chambre des Députés) (the “ Draft Law”) to introduce a new tax exemption on interest earned by Luxembourg resident individuals on certain specific bonds issued by a State. To meet its NATO defence spending commitments

On 4 September 2025, the ECJ delivered its decision in the Arcomet case ( C-726/23) following a request for preliminary ruling on whether intragroup remuneration adjustment for services, determined under the transfer pricing (“ TP”) Transactional Net Margin Method (“ TNMM”), is subject to VAT and

On 22 August 2025, the Luxembourg Tax Authorities (hereafter the “ LTA”) published the administrative circular L.I.R. n°168 quater /2 (the “ Circular”) clarifying the requirements to be met by collective investment vehicles (“ CIV”) to benefit from the exemption from the reverse hybrid rule

On 24 July 2025, Draft Law No 8590 was submitted to the Luxembourg Parliament ( Chambre des Députés ) intending to update and render more attractive the tax regime for carried interest granted to managers of alternative investment funds (“ AIF”). The proposed changes aim at attracting more front