Luxembourg: Luxembourg adopts exit tax rules aligned with ATAD 1 The Luxembourg Parliament transposed the EU Anti-Tax Avoidance Directive 1 (ATAD 1) into Luxembourg legislation on December 21 2018 By Christophe De Sutter & Thibaut Barras July 10 2019
Luxembourg’s intellectual property box regime: One year later Luxembourg’s new and old IP regimes co-exist while the country gradually aligns itself with international tax standards. Taxpayers should not the criteria for the new intellectual property (IP) box regime. By Christophe De Sutter June 06 2019
EU changes VAT liability for transactions facilitated by digital platforms Digital platforms have until December 2020 to prepare for changes introduced by the EU, which will require digital platforms to pay VAT on behalf of their non-EU sellers and on... By Christian Deglas May 29 2019
Luxembourg: Luxembourg’s tax authority seeks verification of permanent establishments On February 22 2019, Luxembourg's tax authority issued an administrative circular to clarify new rules surrounding permanent establishments. The Luxembourg law includes measures that amend the domestic definition of a... By Christophe De Sutter May 28 2019
Luxembourg: Luxembourg transposes the EU’s interest limitation rule into domestic law By Christophe De Sutter & Orianne Wajnberg January 28 2019
EU Council agrees on ‘quick fixes’ for intra-community transactions on goods and domest... On October 2 2018, the EU Council agreed to adopt several proposals from the European Commission to reform the EU VAT system. These proposals included four 'quick fixes' to the... By Christian Deglas & Michel Lambion December 12 2018
Luxembourg: VAT committee publishes guidelines on VAT treatment of cash pooling By Christian Deglas & Michel Lambion October 15 2018
