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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Jul 05, 2024Luxembourg Pillar Two Law | Proposed amendments
Update to Pillar Two legislation On 12 June 2024, draft law No. 8396 has been submitted to the Luxembourg Parliament ( Chambre des Députés ) (the “ Draft Law”) proposing amendments to the Luxembourg law on Pillar Two (see our previous newsflash on the Pillar Two law). Council Directive (EU) 2022
Jun 13, 2024Newsflash | Classes of shares and the abuse of law limitation
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
May 27, 2024Newsflash | Publication of draft law containing different tax measures and clarifications
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
Apr 16, 2024Release of Pillar One Amount B report
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
Apr 16, 2024Luxembourg 2024 Budget Bill
On 6 th March 2024, the Luxembourg government filed the 2024 budget bill (“ Budget Bill”) and announced that it will continue to work towards the implementation of a tax policy aimed at strengthening the competitiveness of the economy and increasing household purchasing power. While certain measures
Mar 25, 2024Newsflash | Pillar Two - The Luxembourg Tax Authorities issue a first FAQ
On 25 March 2024, the Luxembourg Tax Authorities (“ LTA”) published their first FAQ regarding the law of 22 December 2023 on the minimum effective taxation transposing Council Directive (EU) 2022/2523 of 15 December 2022 (the “ Pillar Two Law”). For further insights into the Pillar Two Law, please
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