Deloitte Luxembourg

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.

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 import of goods into the EU.

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 PE to apply where a double non-taxation situation can arise under a tax treaty.