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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Oct 23, 2024Luxembourg Case Law I Application of the Saar laid down in Article 166(2bis) of the income tax law
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
Oct 23, 2024Luxembourg Case Law I Clarification on the principle of adversarial proceedings for the tax audit
On 11 July 2024, the Higher Administrative Court ( Cour administrative ) delivered a significant ruling in a case between Mrs. (A) and the Direct Tax Administration (ACD), following a tax audit covering the fiscal years 2010 to 2015. After rejecting the claim regarding the territorial incompetence
Oct 23, 2024VAT I Implementation of an electronic value added tax exemption certificate
Introduction On 8 July 2024, the European Commission (the " Commission") adopted a legislative package to amend key VAT regulations. This initiative aims at modernizing VAT procedures by introducing an electronic VAT exemption certificate, streamlining the process for businesses and aligning with
Oct 17, 2024Luxembourg Case Law I Higher Administrative Court confirms Net Wealth Tax valuation method of convertible bonds
Key takeaways In a decision ( no. 50199C ), dated 17 July 2024 the Higher Administrative Court ( Cour administrative ) upheld a decision by the Director of the Luxembourg tax authorities (“ LTA”), who in a specific case denied the valuation of convertible bonds issued by a Luxembourg tax-resident
Oct 10, 2024Newsflash | 2025 Luxembourg budget law | Temporary reduction of registration duties for real estate acquisitions
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
Jul 31, 2024Newsflash | New tax circular on simplified liquidations tax regime
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
Latest Articles & Books
Jan 16, 2024Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Nov 04, 2022Thomson Reuters Practical Law | Outsourcing: Luxembourg Overview
A Q&A guide to outsourcing in Luxembourg. This Q&A guide gives a high-level overview of legal and regulatory requirements on different types of outsourcing; commonly used legal structures; procurement processes; formalities required for transferring or leasing assets; data protection issues; supply
Oct 25, 2022Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Oct 20, 2021Thomson Reuters Practical Law | Regulation of State and Supplementary Pension Schemes in Luxembourg: overview
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Aug 05, 2020Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high level overview of the key practical issues including: state pensions; supplementary pensions; funding and solvency requirements; tax on pensions; business transfers; participation in pension schemes; and employer insolvency and overall
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