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On 10 September 2024, the ECJ ruled in favour of the EU Commission in case C-465/20 P, European Commission v Ireland and Apple Sales International relating to State aid granted by Ireland to Apple. Contrary to other State aid decisions involving transfer pricing, the ECJ accepted OECD transfer

On 27 September 2024, the Luxembourg tax authorities issued Circular n° 115/14 clarifying certain aspects of the partially tax-exempt rent subsidy which has been introduced by the law of 22 May 2024 and applicable since 1 st June 2024 ( see our previous newsflash). Background The rent subsidy

On 9 October 2024, Luxembourg’s Finance Minister submitted draft budget law No. 8444 to the Luxembourg Parliament (the “ Draft Budget Law”). The main tax measure is the reduction by fifty percent of the taxable basis for registration and transcription duties applicable to real estate acquisitions

On 19 July 2024, Luxembourg direct tax authorities issued circular L.I.R. n° 170/1, 170bis/1, I.C.C. n° 44, I.Fort. n° 55 (the “ Circular”) clarifying the Luxembourg tax treatment of the dissolution without liquidation under art. 1865 bis of the Civil Code (also called in practice simplified

On 15 July 2024, the Luxembourg indirect tax authorities issued Circular n° 821 notifying the issuance of new online forms via MyGuichet.lu for the quarterly subscription tax returns of undertakings for collective investments (“ UCI”), specialized investment funds (“ SIF”), and reserved alternative

On 17 July 2024, draft law No. 8414 has been submitted to the Luxembourg Parliament ( Chambre des Députés) (the “ Draft Law”) introducing new tax measures and enhancing certain existing tax regimes. The Draft Law focuses on competitiveness and attractiveness for Luxembourg companies, investors and