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The Luxembourg VAT authorities (hereafter ‘AED’) released on 11 December 2024 a circular 781-2 (hereafter ‘Circular’) clarifying the VAT...

New case-law on the interaction between losses carried forward and abuse of law In two recent judgments, the Administrative Court reminded tax...

On July 20, 2023, the Chamber of Deputies passed a law reforming the right of establishment in Luxembourg (hereinafter the “Modernization...

What is MDR-DAC 6? Introduction On March 25, 2020, Luxembourg implemented Directive 2018/822/EU, amending Directive 2011/16/EU, which concerns...

According to the amended law of February 12, 1979 on value added tax (Appendixes A and C – Art. 39) and its circular n°812 of December 6, 2022...