Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 15, 2025Double tax treaty Luxembourg – Moldova I Protocol amending the double tax treaty
On 25 June 2024, Luxembourg and the Republic of Moldova signed a protocol (the “ Protocol”) amending the double tax treaty originally signed on 11 July 2007 (the “ DTT”). The law of 25 march 2025 , approving the Protocol, was published in the Luxembourg Official Gazette on 7 April 2025. Key
Apr 15, 2025Temporary employees I Reduction of the flat-rate tax on the remuneration paid
Pursuant to Article 137, paragraph 5a of the amended law of 4 December 1967 on income tax (the “ LITL”), and by way of derogation from the normal taxation system, remuneration paid by temporary employment contractors under an assignment contract to temporary employees whose agreed gross hourly wage
Apr 14, 2025ECJ case law I VAT debt - Joint and several liability of company administrators
On 27 February 2025, the Court of Justice of the European Union (CJEU) handed down a decision on the procedural rights of administrators which may be held jointly and severally liable for the VAT debts of the companies they administer. As a reminder, many Member States including Luxembourg provide
Apr 14, 2025Single-parent tax credit I New circular
On 26 February 2025, the Luxembourg Direct Tax Authorities issued a new Circular L.I.R. No. 154 ter/1, replacing Circular L.I.R. No. 154 ter/1 dated 24 May 2023, on single-parent tax credit (" CIM") provided for in Article 154 ter of the Luxembourg income tax law (“ LITL”). As from the 2025 tax year
Apr 12, 2025ECJ case law I Input VAT deduction and allegations of fraud
Key takeaways On 14 February 2025, the Court of Justice of the European Union (“ ECJ”) handed down a reasoned order in case C-270/24, Granulines Invest Kft, regarding the right to deduct input value added tax (“ VAT”) for invoice incorrectness pertaining to the supply of goods. Facts of the case The
Apr 08, 2025Tax measures in favour of the real estate sector | Six month extension
The law of 22 May 2024 provided for several short term tax measures (applicable for fiscal year 2024) in favour of the Luxembourg real estate market as well as long term tax measures applicable as from 2025 (see our previous newsflash ). To support the ongoing recovery of the real estate sector, the
Latest Brochures
Jun 01, 2023BSP General Brochure
In this brochure you will find the description of all the activity that we can put in place for you. BSP is an independent full-service law firm based in Luxembourg, committed to providing the very best legal services to our domestic and international clients in all aspects of Luxembourg business
Jul 27, 2022Tax Brochure
Our Tax practice brochure gives an overview of the services our team of lawyers provides to domestic and internatonal clients in all Luxembourg tax related matters.
Latest Articles & Books
Oct 20, 2021Thomson Reuters Practical Law | Regulation of State and Supplementary Pension Schemes in Luxembourg: overview
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Mar 11, 2021Paperjam News | On ne sera jamais à l’abri des critiques - Interview à Alain Steichen
OpenLux est-elle l’attaque de trop? L’avocat Alain Steichen ne voit pas ce que le Luxembourg pourrait faire de plus pour respecter les règles internationales. L’attaque OpenLux vous étonne-t-elle? «Non, cela dure depuis plus de 10 ans. Le succès crée des envieux et, quoi qu’on fasse, on ne sera
Feb 11, 2020Legitech | Précis de Droit Fiscal de l'Entreprise - 5ème édition
Le droit fiscal de l’entreprise est le droit fiscal appliqué à l’entreprise. Il se trouve au cœur de la vie des entreprises et des décisions qui y sont adoptées, car il faut gérer le « fiscal » de la même manière que le commercial, le financier, … Cependant, cette gestion du fiscal s’avère de plus
Feb 22, 2019Thin capitalisation Q&A: Luxembourg
This Q&A provides jurisdiction-specific commentary on Practice note, Thin capitalisation: Cross-border, and forms part of Cross-border loan financing and Cross-border joint ventures. Luxembourg tax law does not contain any thin capitalisation rules. A company's debt financing does not need to be
Dec 29, 2017The Executive Remuneration Review - Edition 6
Executive remuneration encompasses a diverse range of practices and is consequently influenced by many different areas of the law, including tax, employment, securities and other aspects of corporate law. This book is structured with the intention of providing readers with an overview of these areas
Oct 22, 2017New IP Regime | Draft Law
On August 4 th 2017, the Minister of Finance submitted a draft law to the Luxembourg Parliament, which intends to introduce a new intellectual property regime. The draft law introduces a new Article 50ter in the Luxembourg income tax law in order to fill the void caused by the staggered withdrawal
