Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Jul 04, 2024Relibi Law I Higher Administrative Court rules on the limits of the applicability of the law
In a decision dated 21 March 2024 (no. 49678C), the Higher Administrative Court upheld a decision by the Director of the Luxembourg tax authorities (“ LTA”), who in a specific case refused to apply the final withholding tax on savings income in the form of interest payments made in Luxembourg to
Apr 16, 2024Tax authorities’ obligations in relation to taxpayer's right to be heard | Judgment of Higher Administrative Court
In a judgment of 11 January 2024, the Luxembourg Higher Administrative Court annulled tax assessments issued to a taxpayer for breach of the adversarial principle set out in §205(3) AO (the Abgabenordnung ), which foresees the right for the taxpayer to be heard by the tax office before issuance of
Jan 17, 2024Luxembourg Constitutional Court: the absence of precise legal criteria for the allocation and contribution of funds to and by municipalities is contrary to the principle of municipal autonomy
In four rulings dated 17 November 2023, the Luxembourg Constitutional Court answered preliminary questions put to it in disputes involving the municipalities of Leudelange and Niederanven. The question relates to the definition of the concept of “adjusted population” ( population ajustée), which is
Oct 16, 2023Secondary residence | Introduction of tax benefits
On 18 July 2023, a draft law introducing the concept of secondary residence into Luxembourg tax law and suggesting that certain tax benefits applicable to principal residences be extended to secondary residences (the “ Draft Law”) has been submitted to the Luxembourg Parliament ( Chambre des Députés
Jul 07, 2023Decision of the Higher Administrative Court on the obligation of the tax authorities to respect the adversarial principle
In a judgment of 15 June 2023, the Higher Administrative Court upheld a judgment of the Lower Administrative Court, which had annulled tax returns issued against a taxpayer on the grounds that the tax authorities had failed to respect the taxpayer's rights of defence arising from the adversarial
Apr 24, 2023Newsflash | Question on the constitutionality of the minimum net wealth tax regime
In a judgement dated 18 April 2023 (docket n° 45910), the Lower Administrative Court ( Tribunal administratif) referred to the Constitutional Court the question of whether the difference in treatment between holding companies, and other Luxembourg companies with regard to minimum net wealth tax
Latest Brochures
Sorry, no matching options.
Latest Articles & Books
Sorry, no matching options.
Latest Videos
Sorry, no matching options.