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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
Jul 05, 2024State of the Nation | Tax measures announced during the Prime Minister’s general policy statement
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
Jul 04, 2024SPF | Issuance of residence certificates to family wealth management companies
On 4 June 2024, the Luxembourg Tax Authorities (the “ LTA”) issued the administrative circular L.I.R. n° 159/2 (the “ Circular”). The Circular provides details on the issuance of residence certificates to Luxembourg family wealth management companies ( sociétés de gestion de patrimoine familial ) (“
Jul 02, 2024ECJ Case Law I AG KOKOTT opines on the enforceability of legal professional privilege vis-à-vis tax authorities
In a case involving a Luxembourg law firm which had been ordered by the Luxembourg Tax Authorities to disclose all documentation relating to advice given to a client for the purpose of an exchange of information upon request with the tax authority of another EU Member State, the Luxembourg Higher
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
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