Camille Mascolo

Associate | Avocat à la Cour

On 15 July 2024, the Luxembourg Parliament ( Chambre des députés) published a Draft Law n° 8340 (the “ Draft Law”) aimed at amending the Law of 10 August 2018 on the organisation of the indirect tax administration ( Administration de l’enregistrement, des domaines et de la TVA). The purpose of this

On 4 June 2024, the Luxembourg Tax Authorities (the “ LTA”) issued the administrative circular L.I.R. n° 159/2 (the “ Circular”). The Circular provides details on the issuance of residence certificates to Luxembourg family wealth management companies ( sociétés de gestion de patrimoine familial ) (“

In a judgment dated 7 February 2024 ( docket No. 46783 ), the Luxembourg Lower Administrative Court ( Tribunal administratif ) (the “ Court”) handed down a decision concerning the application of the provisions of Article 157 ter of the Luxembourg income tax law (“ LITL”), allowing non-resident