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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 23, 2024Judgement of the higher administrative court no. 49770c – principle of a single lawyer or representative in tax litigation
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
Apr 22, 2024ECJ rules on deductibility of input VAT for “non-operating companies” (C-341/22)
On 7 March 2024, the Court of Justice of the European Union (“ ECJ”) handed down a judgment regarding the right to deduct input value added tax (“ VAT”) for a company which was deemed “non-operational” by the national tax authority. In the case at hand, a company carried out an economic activity of
Apr 19, 2024Appreciation of the 90% threshold in the context of Article 157ter LITL | The Lower Administrative Court decision
In a judgment dated 7 February 2024 ( docket No. 46783 ), the Luxembourg Lower Administrative Court ( Tribunal administratif ) (the “ Court”) handed down a decision concerning the application of the provisions of Article 157 ter of the Luxembourg income tax law (“ LITL”), allowing non-resident
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
Jan 11, 2024Pillar Two | Subject to tax rule multilateral convention
On 3 October 2023, the OECD published the multilateral convention (“ MLC”) to facilitate the implementation of the Pillar Two Subject to Tax Rule (“ STTR”) together with an explanatory statement. The STTR is part of Pillar Two together with the GloBE Rules (i.e., Income Inclusion Rule and Undertaxed
Jan 10, 2024Pillar Two enters into force in Luxembourg
On 20 December 2023, the law (the “ Pillar Two Law”) transposing Council Directive (EU) 2022/2523 of 15 December 2022 (the “ Pillar Two Directive”) has been adopted by the Luxembourg parliament, thus ensuring the Income Inclusion Rule (“ IIR”) and the Qualified Domestic Minimum Top-up Tax (“ QDMTT”)
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