On 14 October 2019, Luxembourg's Ministry of Finance presented the Budget Bill for 2020 in parliament. One of the main measures of the bill is that all tax rulings issued before 1 January 2015 will be considered null and void with effect from the end of the 2019 tax year (generally 31 December 2019). The reason for this is to resolve discrepancies with the tax ruling procedure introduced from 1…