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News & Analysis

Luxembourg: VAT and director's fees — end of the story in Luxembourg?

17 March 2025 by Baker McKenzie

On 22 November 2024, the Luxembourg District Court (LDC) issued its decision on a pending case on director's fees
News & Analysis

Luxembourg: Key tax changes for companies in 2025

23 December 2024 by Baker McKenzie

To boost Luxembourg's attractiveness, the Luxembourg Parliament adopted two tax bills on 11 December 2024
News & Analysis

Baker McKenzie Luxembourg Unveils New Tax Controversy and Dispute Resolution Brochure

16 December 2024 by Baker McKenzie

Baker McKenzie Luxembourg is delighted to share our latest brochure recently released
News & Analysis

Luxembourg: Luxembourg Pillar 2 law to be amended

12 July 2024 by Baker McKenzie Luxembourg

As the OECD published a fourth set of guidance on Pillar 2, Luxembourg released a bill to implement the first three.
News & Analysis

VAT reporting obligations in the Digital Age: any risk for personal data processing?

13 July 2023 by Baker McKenzie - Luxembourg : Florence D’Ath – Senior Associate, IPTech; Antonio Merino – Senior Tax Associate, VAT

On 3 March 2023, the European Data Protection Supervisor (hereafter, the “EDPS”) responded to the EU Commission’s consultation dated 10 January 2023 on the legislative proposal on VAT reporting obligations, assessing the potential impact on the right to personal data protection, within the package “VAT in the Digital Age”.
News & Analysis

Baker McKenzie announces the promotion of Olivier Dal Farra as a tax partner

05 July 2023 by Baker McKenzie - Luxembourg

Baker McKenzie Luxembourg is thrilled to announce the promotion of Olivier Dal Farra to Partner in our tax practice group, effecting from 1 July 2023.
News & Analysis

Baker McKenzie Luxembourg announces new Counsel’s promotion

05 July 2023 by Baker McKenzie - Luxembourg

It is with immense pleasure that Baker McKenzie Luxembourg announces the promotion of two counsel in the Tax and Transfer Pricing Practice Group, effecting from 1 July 2023.
News & Analysis

Luxembourg: Clarifications on reverse hybrid entities

28 June 2023 by Baker McKenzie - Luxembourg: Diogo Duarte De Oliveira, Amar Hamouche and Antonio Weffer

On 9 June 2023, the Luxembourg tax authorities issued a long awaited circular1 ("Circular") on reverse hybrid provisions as set forth under Article 168quater of the Luxembourg Income Tax Law (LITL). The purpose of the Circular is to provide guidance on determining the net income and tax due by taxpayers falling under the scope of Article 168quater LITL, i.e., being reverse hybrids.
News & Analysis

Luxembourg: Transfer pricing documentation requirements and new advance pricing procedures - highlights of the main changes

15 June 2023 by Baker McKenzie - Luxembourg: Diogo Duarte de Oliveira, Amar Hamouche and Antonio Weffer

On 28 March 2023, the government presented Bill of Law 8186 ("Bill"), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931. Amongst others, the bill introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure (MAP) or an arbitration decision.

News & Analysis

Evolution of TP case law in Luxembourg — from zero to 100 in record time

08 June 2023 by Baker McKenzie - Luxembourg: Antonio Weffer, Elodie Schmidt

In the past few years, the Luxembourg tax authorities (LTA) have shown a growing interest in the examination of transfer pricing (TP) aspects of transactions carried out by multinational groups.
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