Andersen Guide to European Resident Non-Dom Regimes

We are pleased to introduce the Andersen Guide to European Resident Non-Dom Regimes, a comprehensive resource with contributions from Andersen experts across Europe.

About the Guide
As cross-border mobility grows, understanding jurisdiction-specific tax and immigration rules has become essential for compliant and strategic wealth planning. This guide offers a comparative analysis of key European jurisdictions, including Malta, Italy, Spain, Portugal, Switzerland, Ireland, Cyprus, Greece, Germany, the United Kingdom, France, the Netherlands, and Luxembourg.

The guide covers:
• Tax residency criteria and minimum presence requirements
• Treatment of foreign income and capital gains
• Availability of special expatriate regimes
• Interaction between immigration routes and tax exposure
• Pre-immigration planning opportunities

Step in Tax

We are delighted to announce the launch of Step in Tax, an international tax newsletter that will provide practical analysis on the latest developments across Europe and beyond.

Reclassification of interest-free shareholder loans into equity

On 17 April 2025, the Luxembourg Administrative Court issued a significant ruling in a case involving the reclassification of interest-free shareholder loans into equity (hidden capital contributions) for Luxembourg tax purposes.

EU adopts DAC 9 on tax transparency

DAC 9 introduces a standardized EU template for the Top-up Tax Information Return (TTIR), which in general terms is due on June 30, 2026, even in countries where Pillar Two implementation has been deferred.

VAT Updates: Changes to Place of Supply Rules & VAT Rates

Recent VAT changes impact virtually provided services related to culture, sports, science, and similar areas, aligning taxation with the country of consumption principle. Additionally, the VAT rates applicable to works of art, collectors' items, and antiques have been revised.

Luxembourg Circular no. 164/1 dated 29 January 2025 – Interest rates on shareholders’ current accounts

On January 29, 2025, the Luxembourg Tax Authorities issued Circular LITL No. 164/1, replacing the 1998 version, to update the rules on interest rates for shareholders' current accounts. The Circular reinforces the arm’s length principle, requiring market-based interest rates and introducing a simplified approach for individuals as shareholders.

Luxembourg new Tax measures approved

Last December 11, the Luxembourg Parliament approved draft laws 8388, 8414 and 8186A (the “Tax Package”), where several tax measures applicable to individuals, companies and funds will_enter into_force_ _ mostly, as from January 1, 2025.

Draft Law 8414 Further amendments to Luxembourg Tax Law – Part II

On 17 July 2024, the Luxembourg government published draft law 8414 (Part II). The government aims to reduce the corporate income tax rate, create an attractive environment for talent and acquisition, reduce the income tax burden on individuals, and support the local financial sector into new investment fund activities, as well as update the SPF Law.

Draft Law 8388 Amendments to Luxembourg Tax Law

On May 23, 2024, the Luxembourg government published a draft law which, among others, (i) clarifies the tax treatment applicable to the redemption of classes of shares (ii) amends the minimum Net Wealth Tax (NWT) and (iii) introduces a waiver for taxpayers related to the participation exemption regime.

The revolution of WWW

The World Wide Web has had a profound impact on society by democratizing access to information, transforming communication, changing work dynamics, improving healthcare access, and much more. The Andersen EU Technology team prepared an insight on the revolution of the World Wide Web, all the challenges related to privacy and security with the widespread use of the internet, and the influence of the WWW on society.

The document highlights the revolutionary role of the internet in reshaping various aspects of our lives. While the WWW has brought about numerous benefits such as enabling e-commerce, revolutionizing education, and empowering activism, it has also introduced challenges related to privacy, security, and misinformation. By tracing the development of the WWW since its inception in 1989, Andersen insight explores the opportunities and challenges that have defined our digital age.

International conference – Evolution of Tax Practice in Europe

Andersen is hosting the international conference Evolution of Tax Practice in Europe, an event that brings together expert partners in International Tax from different European jurisdictions, organized for Thursday, March 7, at the Andersen Milan office (Corso Magenta, 82) from 4 to 5:30 p.m. The meeting, with free participation, aims to highlight the latest developments

Luxembourg Tax Highlights for 2024

This Tax Alert aims to provide you with a short summary of the tax highlights that will be effective as from year 2024.

Director fees are not subject to VAT

Following the recent C-288/22 judgment by the Court of Justice of the European Union on December 21, 2023, the Luxembourg VAT authorities have swiftly responded by issuing Circular 781-1 which announces the suspension of Circular 781 from September 30, 2016, until the Luxembourg District Court's final decision.

As per their official statement on the website, the Luxembourg VAT authorities are committed to adjusting VAT for board members once the upcoming national Court decision is released, all while adhering to the statute of limitations. After this national court decision, a comprehensive guideline should be provided to assist companies in correctly adjusting their deduction rights for board member invoices. Non-compliance could result in legal penalties.

Unconstitutionality of the Luxembourg minimum Net Wealth Tax

In response to the Luxembourg Constitutional Court Decision dated 10/11/2023 (Arrêt no. 00185), the minimum net wealth tax (“NWT”) of EUR 4,815 is considered as discriminatory for financial companies. Please find the details below in our trilingual Newsletter.

Guide for Incentives Renewables & Energy Efficiency

The new guide to incentives in the energy sector, prepared by European professionals from Andersen, aims to provide readers with the most detailed overview possible of the wide range of tax credits, grants, and other financial tools available in 13 European Union member states, complemented by those accessible in Albania, Switzerland, and the United Kingdom.

ATAD 3 - The Unshell Directive

Proposal for a two-step approach

European Guide to Tax Regime for Holding Companies

International Tax Service Line

Transfer Pricing

Documentation requirements in Europe

Artificial Intelligence Act: what’s new?

The recent proposal of the European Commission's Artificial Intelligence Act has sparked discussions about the future of AI regulation

Pillar II Luxembourg implementation of Pillar Two Directive

On August 2023, the Luxembourg Deputies Chamber released the draft law (n. 8292) that transposes the EU Council Directive 2022/2523 of December 2022, known as the EU Pillar Two Directive.

New Social Security Framework Agreement on Teleworking

Draft Law 8186 Amendments to Luxembourg Tax Procedure

Summary of the key changes contained in the draft law.

Real-World Applications of AI

The Andersen European Technology Industry Group, led by Francesco Marconi, has recently issued a document discussing the rapid growth of Artificial Intelligence (AI) and its impact on our daily lives.

Luxembourg Administrative Tribunal decision on the redemption of classes of shares

On January 27, 2023 the Luxembourg Administrative Tribunal has issued a decision (n. 42443) on the tax treatment of the redemption of the so-called alphabet shares.

Draft Budget law 2023: new tax measures

On 12 October 2022, the 2023 budget bill has been released. The article provides the main tax-related changes.

Andersen in Luxembourg Strengthens Trust and Corporate Services Practice with Partner Cornelius Bechtel

Andersen in Luxembourg incorporates Cornelius Bechtel, strengthening the Trust and Corporate Services division in the Luxembourg Office.

VAT treatment of the private use of company cars by an employee resident in another country

On 20 January 2021, the Court of Justice of the European Union (CJEU) issued its decision regarding the VAT implications for making company cars available to non-resident employees1.

New Tax Measures in Luxembourg for 2021

On 17 December 2020, draft law no. 7666 (2021 budget law) has been adopted by the Luxembourg Parliament and subsequently transposed into law on 19 December 2020.1 The tax section of the law does not contain a comprehensive tax reform as initially planned, but will just replace some old rules and introduce new measures in certain areas.

Duke Magazine 2020

Luxembourg Budget Law 2020 voted that Pre-2015 tax rulings expire at the end of 2019

On 13 December 2019 the Luxembourg Parliament voted that tax rulings granted before 1 January 2015 expire automatically by the end of the fiscal year 2019.

Luxembourg adopted the Multilateral Instrument

On June 2017, Luxembourg signed the multilateral instrument (hereafter, “MLI”) to implement tax treaty-related measures to prevent base erosion and profit shifting (hereafter, “BEPS”).

Luxembourg implements the Anti Tax Avoidance Directive (ATAD)

On 21 December 2019, the Luxembourg law implementing the EU Anti-Tax Avoidance Directive 2016/1164 was published in the Official Gazette.

Anti Tax Avoidance Directive (ATAD) Draft Law no. 7318

On 19 June 2018, draft law no. 7318 has been presented to the Luxembourg Parliament. The draft law shall implement the EU Directive 2016/1164 on Anti Tax Avoidance Rules into local law.

VAT grouping scheme in Luxembourg

On 13 April 2018, the Luxembourg Finance Minister has submitted to the Chamber of Deputies the draft law no. 7278 in order to introduce the VAT grouping scheme into the Luxembourg legislation.

Proposed new IP regime in Luxembourg

On 4 August 2017, the Luxembourg government introduced a draft law (projet de loi no. 7163), which provides for the introduction of a new intellectual property regime (IP regime) in Luxembourg. After several months of discussion, parliament has adopted the final version of the law on 17 April 2018. The provisions on the new IP regime will become effective for the first time for the tax year 2018.

Duke Magazine 2018