Newsletters & Newsflashes

Higher Administrative Court decision of 4 June 2024 On 4 June 2024, the Higher Administrative Court (n° 49203C) delivered its decision on abuse of law in the context of the repurchase and cancellation of classes of shares. The Higher Administrative Court confirmed the decision of the Lower

On 23 May 2024, the government submitted draft law No. 8388 to the Luxembourg Parliament (the “ Draft Law”) clarifying the Luxembourg tax treatment applicable to classes of shares, simplifying the minimum net wealth tax regime, and introducing an opt-out mechanism for dividends tax exemption. Other

We are excited to bring to your attention a significant development in AIFMD 2.0 with the introduction of a new provision for depositaries. This update will shed some light on the conditions that must be fulfilled when the depositary delivers its services while being based in a different EU state

On 23 October 2023, the Lower Administrative Court ( Tribunal administratif) handed down a judgement in direct tax matters, in which it dismissed as inadmissible an appeal lodged with it, on the grounds that the principle of a single lawyer or representative had been breached. The appeal was indeed

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

Notre Partner Fabio Trevisan a présenté l’arbitrage au cours d’une interview vidéo Uplawder . Plus précisément, il évoque dans cet entretien (i) ce qu'est l'arbitrage ; (ii) les spécificités de l'arbitrage à Luxembourg ; (iii) ses avantages ; (iv) les bonnes pratiques ; ainsi que (v) ses retours d

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

Following the entry into force of the Luxembourg law of 7 August 2023 on business continuation and modernisation of bankruptcy law (the “ Law”) on 1 November 2023, the Luxembourg courts have handed down several decisions clarifying the scope of application of judicial reorganisation proceedings, the

On 14 February 2024, the Council and the European Parliament have reached a preliminary agreement on the directive on multiple-vote share structures in companies that seek the admission to trading of their shares on an SME growth market (the “ Proposed Directive”). The Proposed Directive is part of

Newsflash | Pillar Two - The Luxembourg Tax Authorities issue a first FAQ Newsflash | Tax measures in favour of the Luxembourg real estate sector

On 19 February 2024, the OECD/G20 Inclusive Framework (“ IF”) on BEPS released its report on Amount B of Pillar One intended to simplify transfer pricing aspects of baseline marketing and distribution activities, alleviate administrative burden, cut compliance costs, and enhance tax certainty

Urgent need to implement harmonized transfer pricing framework for the EU according to ECON On 22 February 2024, the Economic Monetary Affairs Committee (“ ECON”) of the European Parliament adopted its opinion on the European Commission’s (“ EC”) proposal for a Directive on transfer pricing (“ TP