Latest news

27/04/2012

Luxembourg - Germany: new tax treaty

On April 23rd, 2012, Luxembourg and Germany signed a new double tax treaty which, once ratified by the both parties, will replace the existing 1958...

27/04/2012

Luxembourg - France: on-going renegotiation of the tax treaty

France and Luxembourg are renegotiating their double tax treaty. The aim of France in these negotiations is to allow the taxation of capital gains...

27/04/2012

Tax consolidation: subsidiaries exempted from minimum corporate income tax

Fiscal unity regime allows each consolidated subsidiary to be exempted from the minimum corporate income tax amounting to EUR 1.575,- per year. Only...

27/04/2012

Sale of preferential subscription rights: tax exemption for capital gains

Potential benefit of the Luxembourg participation exemption regime for capital gains in case of sale of preferential subscription rights. According...

09/02/2012

Super reduced VAT rate of 3% for eBooks

Luxembourg continues adopting favourable measures for providers of electronic goods and services. The current super reduced VAT rate of 3% for physical...

08/02/2012

SPF: receive dividends from non-resident companies without restriction

Since 1st January 2012, an SPF will be allowed to receive dividends from non resident companies without any restriction. The Luxembourg Parliament...

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