Luxembourg Tax News

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Treaty between Czech Republic and Luxembourg signed

6 May 2013

Protocol to treaty between Luxembourg and Malta signed – details

6 May 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Treaty between Luxembourg and Sri Lanka signed

4 May 2013

Protocol to treaty between Luxembourg and Malta signed

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Tax agreement between Luxembourg and Taiwan signed

25 March 2013

Protocol to treaty between Luxembourg and Switzerland signed

25 March 2013

Budget for 2013 gazetted

10 February 2013

Budget for 2013 adopted by Parliament

10 February 2013

Budget for 2013 – additional measures

9 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Decree on loss compensation in the case of business succession published

9 February 2013

Budget for 2013 presented to parliament

2 December 2012

Protocol to treaty between Luxembourg and Italy signed

3 September 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Protocol to treaty between Luxembourg and Italy – Exchange of letters

3 September 2012

Protocol to treaty between Canada and Luxembourg – details

3 September 2012

Protocol to treaty between Luxembourg and Italy – Details

3 September 2012

Protocol to treaty between Luxembourg and Poland – details

29 July 2012

Protocol to treaty between Luxembourg and Portugal enters into force – details

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Treaty between Belgium and Luxembourg – Court of First Instance Brussels decides special tax on collective investment funds incompatible with tax treaty

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Treaty between South Africa and Luxembourg: Supreme Court of Appeal of South Africa holds "alienation" includes deemed disposal of property

25 July 2012

Treaty between Germany and Luxembourg – details

25 July 2012

Protocol to treaty between Japan and Luxembourg enters into force

1 February 2012