Luxembourg Replaces Tax Treaty Benefits and UCI Residency Certificates Circular
On 24 December 2024, the Luxembourg tax authorities issued Circular which updated the guidelines on the issuance of tax residency certificates
New Luxembourg Tax Reforms Aim to Boost International Business and Investment Appeal
Luxembourg’s tax regimes. This update summarises specific proposed changes and what they could mean for overseas investors.
Lexology Transfer Pricing Guide 2025: Luxembourg
James O’Neal and Rui Duarte contributed to the Luxembourg chapter in Lexology GTDT’s Transfer Pricing Guide 2025.
Lexology Transfer Pricing Guide 2024: Luxembourg
James O’Neal and Rui Duarte contributed to the Luxembourg chapter in Lexology GTDT’s Transfer Pricing Guide 2024.
Global Legal Insights – Corporate Tax 2023 – Luxembourg
James O’Neal, Ines Annioui, and Rui Duarte provide an overview of corporate tax work, key developments and the tax climate in Luxembourg.
Taxation of Luxembourg Reverse Hybrid Entities: Initial Administrative Circular and Compliance Guideline (Form 205)
On June 9 2023, the Luxembourg tax authorities released an initial administrative Circular regarding the taxation of Luxembourg reverse hybrid entities, which includes tax transparent entities and arrangements that meet the conditions specified in Article 168quater of the Luxembourg Income Tax Law, along with a Q&A document concerning the corresponding annual return (Form 205) that was published earlier this year.
Legislative Clarification on the Luxembourg Reverse Hybrid Entity Tax Rule with Retroactive Effect
On 23 December 2022, the Luxembourg reverse hybrid rule provided by Article 168quater of the modified Luxembourg Income Tax Law (“Article 168quarter LITL”) was officially amended with the passing of the Luxembourg Budget Law for 2023.