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On 24 December 2024, the Luxembourg Direct Tax Authorities issued the new circular L.G.-A No. 61 replacing the previous circular dated 8 December 2017 ( please see our previous newsletter dated 8 February 2008 for more details) which outlines the procedure for applying for tax residency certificates

On 31 July 2024, the Higher Administrative Court ( Cour administrative) applied for the very first time, the special anti-abuse provision laid down in Article 166(2bis) of the Luxembourg income tax law dated 4 December 1967, as amended (the “ LITL”) (case n° 49080C). Background In the case at hand

On 11 June 2024, Prime Minister Luc Frieden delivered before the Luxembourg Parliament ( Chambre des Députés) his first general policy statement on the state of the nation (the “ Statement”). In his Statement, the Prime Minister announced specific and general tax measures to be adopted within the

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 22 December 2023, the Luxembourg parliament adopted the law ratifying the Protocol amending the Double Tax Treaty between Luxembourg and Germany (the “ DTT”), as agreed and signed on 6 July 2023 in Berlin (the “ Law”). The requirements for the entry into force of the above-mentioned Protocol

On 20 September 2023, the Luxembourg government submitted to the Luxembourg Parliament ( Chambre des Députés) draft law No. 8311, aiming to ratify the amending protocol to the double tax treaty between Luxembourg and Germany (the “ DTT”), as agreed and signed on 6 July 2023 in Berlin (the “ Draft