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08/04/2020 Droit fiscal

New deadline extensions in fiscal matters

Further to the Luxembourg government’s decision to introduce several tax measures in favour of legal and natural persons, as announced on 17 March 2020, the Luxembourg...

03/04/2020 Droit fiscal

New Luxembourg bill on payments to EU ‘black-list’...

On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the EU Council on 5 December 2019 related to the non-tax...

03/04/2020 Droit fiscal

La SOPARFI et les produits d’assurance luxembourgeois aux...

En collaboration avec Anthemis Le gouvernement belge a introduit en 2015 la taxe Caïman. Pour les non-initiés : ce dispositif vise à taxer par transparence, à l’impôt...

03/04/2020 Droit fiscal

Substance des holdings – Séminaire à l’attention des...

En collaboration avec Anthemis La substance de holdings est devenue un « hot topic » sur la scène fiscale internationale. Les holdings doivent aujourd’hui faire face...

01/04/2020 Droit fiscal

L’envoi de déclarations d’impôt reporté au 30...

En raison des circonstances actuelles, le gouvernement a décidé de repousser la date butoir traditionnellement fixée au 31 mars. Les citoyens et entreprises disposent...

27/03/2020 Droit fiscal

Hybrid mismatch rules in Luxembourg: Analysing the impact on...

Description: Hybrid mismatches typically originate from a different tax treatment of an entity, a permanent establishment or a financial instrument under the laws of two or...

27/03/2020 Droit fiscal

Luxembourg Implements the Mandatory Disclosure Regime (DAC 6):...

Description: On 21 March 2020, the Luxembourg parliament passed the law implement DAC 6. With less than 4 months until the mandatory disclosure regime (MDR) enters into...

27/03/2020 Droit fiscal

Transfer pricing in the focus of tax audits: How to respond to...

Description: Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation. Experience shows that transfer pricing is...

27/03/2020 Droit fiscal

Managing substance in the COVID-19 environment: Ensuring tax...

Description: The outbreak of COVID-19 has resulted in an unprecedented situation that requires radical measures by governments to limit the uncontrolled spread of the virus...

27/03/2020 Droit fiscal

BlackRock VAT case: no exemption for management services...

On 11 March 2020, Advocate General Pikamäe (the “AG”) of the Court of Justice of the European Union (the “CJEU”) released his opinion in the BlackRock Investment...

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New deadline extensions in fiscal matters

New Luxembourg bill on payments to EU ‘black-list’...

La SOPARFI et les produits d’assurance luxembourgeois aux...

Substance des holdings – Séminaire à l’attention des...

L’envoi de déclarations d’impôt reporté au 30...

Hybrid mismatch rules in Luxembourg: Analysing the impact on...

Luxembourg Implements the Mandatory Disclosure Regime (DAC 6):...

Transfer pricing in the focus of tax audits: How to respond to...

Managing substance in the COVID-19 environment: Ensuring tax...

BlackRock VAT case: no exemption for management services...

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