Luxembourg stock exchange – new requirements for issuers

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Map, Luxembourg Province - Belgium, Benelux, Europe, Former Yugoslavia

Introduction of the Luxembourg VAT group regime

By Bruno Gasparotto and Claire Schmitt On 13 April 2018, the Luxembourg Government introduced the bill of law n°7278 before the Parliament. This bill will implement the VAT group into Luxembourg VAT law with effect from 31 July 2018…

Luxembourg: Amendments to the GDPR

On 12 September 2017, the Luxembourg Parliament issued bill of law no. 7184 (the “Bill of Law”) in order to complement Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and the free movement of […]

Luxembourg: New IP tax box regime adopted

On 22 March 2018, the Luxembourg Parliament (Chambre des députés) adopted the new IP Box Law. The new IP Box Law replaces the previous IP Box regime which was repealed in 2016 with specific grandfathering provisions. In line with the recently adopted “BEPS compliant” IP Box regimes in Europe, the IP Box Law introduces a […]

New double tax treaty between France and Luxembourg

On 20 March 2018, the governments of France and Luxembourg signed a new double tax treaty (“New Treaty”) replacing the current treaty dated 1 April 1958 (“Old Treaty”). The main differences between the Old Treaty and the New Treaty may be summarised as follows…

Luxembourg: Harmonisation of cross-border distribution of investment funds

Reducing barriers for cross-border distribution of investment funds within the EU, thus reducing the costs of going cross-border, while deepening the single marketing procedure for investment funds is the proclaimed purpose of the two legislative proposals published by the EU Commission…

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