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.
Read moreOn 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.
Read moreOn 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.
Read moreOn June 2017, Luxembourg signed the multilateral instrument (hereafter, “MLI”) to implement tax treaty-related measures to prevent base erosion and profit shifting (hereafter, “BEPS”).
Read moreOn 21 December 2019, the Luxembourg law implementing the EU Anti-Tax Avoidance Directive 2016/1164 was published in the Official Gazette.
Read moreOn 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.
Read moreOn 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.
Read moreOn 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.
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