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Luxembourg Tax Alert
Luxembourg Tax Alert
KPMG's Luxembourg Tax Alert is a regular newsletter which covers the latest tax developments affecting Luxembourg
2019
- Luxembourg Tax Alert 2019-19: New ways in Luxembourg to better solve international tax disputes
- Luxembourg Tax Alert 2019-18: Expiry of pre-2015 advance tax agreements and ATAD 2 bill voted today!
- Luxembourg Tax Alert 2019-17: PSP Directive and Regulation on administrative cooperation adopted during last ECOFIN
- Luxembourg Tax Alert 2019-13: The Protocol amending the US-Luxembourg tax treaty is approved
- Luxembourg Tax Alert 2019-12: 2020 budget bill released — expiry of tax rulings issued before 2015
- Luxembourg Tax Alert 2019-11: Beneficial ownership concept in Russia
- Luxembourg Tax Alert 2019-10: Transposition of the DAC 6 in Luxembourg: the bill is available!
- Luxembourg Tax Alert 2019-09: Luxembourg ATAD 2 bill released - Good news for the Investment Funds!
- The Luxembourg government has approved the DAC 6 transposition bill
- Luxembourg Tax Alert 2019-08: New double tax convention with France ratified
- Luxembourg Tax Alert 2019-07: 2019 budget bill passed
- Luxembourg Tax Alert 2019-06: Multilateral Instrument: deposit of the ratification instrument with the OECD
- Luxembourg Tax Alert 2019-05: European Commission investigation into Luxembourg tax rulings on interest-free loans
- Luxembourg Tax Alert 2019-04: Taxpayers’ rights restored in the exchange of information
- Luxembourg Tax Alert 2019-03: Luxembourg government presents the 2019 budget bill
- Luxembourg Tax Alert 2019-02: Multilateral Instrument ratification bill passed
- Luxembourg Tax Alert 2019-01: Morgan Stanley decision finally released!
2018
- Luxembourg Tax Alert 2018-24: Time-limits for withholding tax reclaims in Luxembourg
- Luxembourg Tax Alert 2018-23: ATAD 1 bill passed - Update on other tax measures
- Luxembourg Tax Alert 2018-22: New tax measures in Luxembourg: release of the coalition agreement, amendments to the ATAD bill, start of the ratification process for the French-Luxembourg tax treaty
- Luxembourg Tax Alert 2018-21: Law of 1 August 2018 — occupational pension scheme for self-employed workers
- Luxembourg Tax Alert 2018-20: VWFS + Ryanair: important input VAT recovery questions
- Luxembourg Tax Alert 2018-19: New approach suggested for input VAT recovery of branches: AG’s opinion on Morgan Stanley
- Luxembourg Tax Alert 2018-18: Before the implementation of a new “definitive” VAT system: Member States progress during the ECOFIN meeting of 2 October 2018
- Luxembourg Tax Alert 2018-17: The European Commission concludes the tax rulings issued by the Luxembourg Tax Administration to McDonald’s do not constitute state aid
- Luxembourg Tax alert 2018-16: Tax circular n°14/5 – 99/3 – 99bis/3 of 26 July 2018 on virtual currencies
- Luxembourg Tax alert 2018-15: VAT group regime legislation: guidelines in a blink!
- Luxembourg Tax alert 2018-14: Bill on Multilateral Instrument ratification released
- Luxembourg Tax alert 2018-13: New Circular 765-1: additional precisions as to the determination of input VAT deduction for partial taxpayers
- Luxembourg Tax alert 2018-12: The Luxembourg bill on the ATAD 1 transposition has been issued!
- Luxembourg Tax alert 2018-11: Luxembourg government to release two bills on ATAD 1 transposition and MLI ratification
- Luxembourg Tax alert 2018-10: New mandatory disclosure rules to enter into force on 25 June, 2018
- Luxembourg Tax alert 2018-09: ECOFIN formally adopts new Mandatory Disclosure Requirements for Intermediaries and Taxpayers - Entry into force expected June 2018
- Luxembourg Tax Alert 2018-08: Defensive tax measures in Luxembourg against EU-blacklisted jurisdictions
- Luxembourg Tax Alert 2018-07: Welcome to the Luxembourg VAT group regime!
- Luxembourg Tax Alert 2018-06: The Multilateral Instrument (BEPS) will enter into force on 1 July 2018
- Luxembourg Tax Alert 2018-05: The new double tax treaty between Luxembourg and France has been published
- Luxembourg Tax Alert 2018-04: New IP regime becomes effective for 2018 calendar year
- Luxembourg Tax Alert 2018-03: EU and OECD present possible solutions to the taxation of the digital economy
- Luxembourg Tax Alert 2018-02: Luxembourg and France signed a new double tax convention
- Luxembourg Tax Alert 2018-01: ECOFIN agrees on Mandatory Disclosure Requirements for Intermediaries
Luxembourg Tax Alert 2018-17
Luxembourg Tax Alert 2018-17
2017
- Luxembourg Tax Alert 2017-23: Luxembourg tax measures for 2018
- Luxembourg Tax Alert 2017-22: ECOFIN concludes on EU blacklist and on taxation of digital economy
- Luxembourg Tax Alert 2017-21: Taxation of stock option/warrant schemes
- Luxembourg Tax Alert 2017-20: Luxembourg government presents budget law
- Luxembourg Tax Alert 2017-19: Luxembourg 2017 tax reform update regarding liberal professionals
- Luxembourg Tax Alert 2017-18: Update to Luxembourg’s 2018 tax reform
- Luxembourg Tax Alert 2017-17: IGPs’ fate sealed for good
- Luxembourg Tax Alert 2017-16: CJEU decision in the Eqiom and Enka case
- Luxembourg Tax Alert 2017-15: New tax Circulars following the 2017 tax reform
- Luxembourg Tax Alert 2017-14: Luxembourg government introduces a new IP regime
- Luxembourg Tax Alert 2017-13: EU Parliament votes for public country-by-country reporting
- Luxembourg Tax Alert 2017-12: The OECD guidelines are a valuable source for Luxembourg taxpayers...
- Luxembourg Tax Alert 2017-11: European Commission promotes next level of tax transparency...
- Luxembourg Tax Alert 2017-10: Finland – change of statutory periods
- Luxembourg Tax Alert 2017-09: Luxembourg implements BEPS actions into tax treaties
- Luxembourg Tax Alert 2017-08: Council of the EU adopts new anti-hybrid rules (ATAD 2) – Outcome of ECOFIN meeting May 23
- Luxembourg Tax Alert 2017-07: Taxpayer-friendly CJEU decision for exchange of information upon request (C-682/15)
- Luxembourg Tax Alert 2017-05: Prime Minister Xavier Bettel, on 26 April 2017, delivered a speech in which he presented the government’s policy plans, some of which concern tax.
- Luxembourg Tax Alert 2017-04: Luxembourg transposed the legal framework of EU directives 2014/36/EU and 2014/66/EU
- Luxembourg Tax Alert 2017-02: ECOFIN approved ATAD2 on 21 February 2017
- Luxembourg Tax Alert 2017-01: Luxembourg administrative circular on CRS reporting schema released
Luxebourg Tax Alert 2017-21
2016
- Luxembourg Tax Alert 2016-35: Revision of the 2011 Transfer Pricing Circulars applicable to companies realizing intra-group financing transactions
- Luxembourg Tax Alert 2016-34: Country-by-country reporting – communication from the Luxembourg tax authorities on the notification procedure
- Luxembourg Tax Alert 2016-33: Luxembourg 2017 tax reform passed
- Luxembourg Tax Alert 2016-32: Luxembourg 2017 tax reform passed
- Luxembourg Tax Alert 2016-31: Luxembourg law on non-public country-by-country reporting passed
- Luxembourg Tax Alert 2016-27: Commission Package on Common (Consolidated) Corporate Tax Base (CC(C)TB), hybrid mismatches and dispute resolution
- Luxembourg budget for 2017: bill presented to parliament
- Luxembourg Tax Alert 2016-24: On 30 September 2016, the Luxembourg VAT authorities published a circular clarifying the treatment of directors’ fees for VAT purposes.
- Luxembourg Tax Alert 2016-23: Possibility for a branch / head office established in a Member State to deduct input VAT incurred on internal transactions realised towards its head office / branch established in another Member State.
- Luxembourg Tax Alert 2016-22: Family Allowances Reform
- Lux Tax Alert 2016-21: Draft law for Country-by-Country Reporting in Luxembourg submitted to Parliament
- Luxembourg Tax Alert 2016-20: Luxembourg tax reform for 2017: bill submitted in front of Parliament
- Luxembourg Tax Alert 2016-19: Luxembourg tax reform for 2017: bill submitted in front of Parliament
- Luxembourg Tax Alert 2016-18: Luxembourg draft regulation on CRS removes the United States from the list of Participating Jurisdictions
- Luxembourg Tax Alert 2016-17: European Commission’s proposal on UBO registers and Communication on tax transparency, anti-avoidance and anti-evasion measures
- Luxembourg Tax Alert 2016-14: Political agreement on Anti-Tax Avoidance Directive
- Luxembourg Tax Alert 2016-13: Adoption of the CbC reporting in the amended Directive 2011/16/EU
- Luxembourg Tax Alert 2016-12: BEPS | EU | Tax transparency - staying informed
- Luxembourg Tax Alert 2016-11: New draft tax bill encouraging the disposal of land and properties in Luxembourg
- Luxembourg Tax Alert 2016-10: Luxembourg tax authorities issue FAQ on CRS implementation
- Luxembourg Tax Alert 2016-09: New tax measures announced for the Luxembourg 2017 tax reform
- Luxembourg Tax Alert 2016-08: European Commission proposes public country-by country reporting for multinationals
- Luxembourg Tax Alert 2016-07: BEPS | EU Tax Transparency - Staying informed
- Luxembourg Tax Alert 2016-06: Proposed measures for the 2017 tax reform announced by the Luxembourg Government
- Luxembourg Tax Alert 2016-05: Luxembourg VAT on directors’ fees
- Luxembourg Tax Alert 2016-04: European Commission presents its new Anti-Tax Avoidance Package
- Luxembourg Tax Alert 2016-03: BEPS 13 | MCAA on Country-by-Country reporting signed by Luxembourg
- Luxembourg Tax Alert 2016-02: BEPS | EU Tax Transparency – Staying informed
- Luxembourg Tax Alert 2016-01: CRS Law in force
2015
- Luxembourg Tax News 2015-32: Stock option plans
- Luxembourg Tax News 2015-31: New individual and corporate tax measures
- Luxembourg Tax News 2015-30: DAC 2 - First vote carried out
- Luxembourg Tax News 2015-29: VAT Update
- Luxembourg Tax News 2015-28: France-Luxembourg Double Tax Treaty Protocol
- Luxembourg Tax News 2015-27: DAC 2 - New Developments
- Luxembourg Tax News 2015-26: Luxembourg - New proposed tax measure for 2016
- Luxembourg Tax News 2015-25: BEPS | EU Tax Transparency – Staying informed
- Luxembourg Tax News 2015-24: EU agreement on mandatory exchange of information on cross-border tax rulings
- Luxembourg Tax News 2015-23: Compliance deadlines
- Luxembourg Tax News 2015-22: Boost your 2015 Fund Performance!
- Luxembourg Tax News 2015-21: VAT Update: Changes to the Luxembourg VAT Law confirmed and effective as of 1 August 2015
- Luxembourg Tax News 2015-20: Lump sum indemnity for private car use
- Luxembourg Tax News 2015-19: Tax Treaty Update
- Luxembourg Tax News 2015-18: Luxembourg – details on the new proposed corporate tax rules for 2015 and 2016
- Luxembourg Tax News 2015-17: BEPS | EU Tax Transparency – Staying informed
- Luxembourg Tax News 2015-16: Luxembourg - new proposed corporate tax rules
- Luxembourg Tax News 2015-15: How Indian Minimum Alternate Tax hits Luxembourg Funds
- Luxembourg Tax News 2015-14: New Protocol between the United Arab Emirates and Luxembourg
- Luxembourg Tax News 2015-13: BEPS | EU Tax Transparency – Staying informed
- Luxembourg Tax News 2015-12: FATCA draft law submitted to Parliament and text now available
- Luxembourg Tax News 2015-11: EU proposals for compulsory exchange of information on cross-border tax rulings and repeal of EU Savings Directive
- Luxembourg Tax News 2015-10: FATCA bill of law adopted by Luxembourg Government
- Luxembourg Tax News 2015-09: 3% VAT rate not applicable to digital books
- Luxembourg Tax News 2015-08: Withholding tax on Luxembourg dividend distributions to German Sondervermögen clarified
- Luxembourg Tax News 2015-07: Luxembourg Tax Authorities issue new draft FATCA circular
- Luxembourg Tax News 2015-06: EU Savings Directive - New circular issued
- Luxembourg Tax News 2015-05: Individuals: main tax and social security changes in 2015
- Luxembourg Tax News 2015-04: Luxembourg corporate tax landscape for 2015: 6 key tax focus areas
- Luxembourg Tax News 2015-03: Luxembourg Tax Authorities issue draft FATCA circular
- Luxembourg Tax News 2015-02: Clarification of the Luxembourg taxation of limited partnerships used as alternative investment funds
- Luxembourg Tax News 2015-01: Luxembourg advance tax agreement procedure
