Luxembourg Tax News

Protocol to treaty between Luxembourg and United States – details

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Treaty between Luxembourg and United Arab Emirates ratified

7 June 2009

Bill on cross-border mergers, simplification of procedure for establishing a company and modification of its capital, adopted

7 June 2009

Protocol to treaty between Luxembourg and United States signed

7 June 2009

Treaty between Liechtenstein and Luxembourg – negotiations planned

7 June 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Treaty between Hong Kong and Luxembourg enters into force

16 March 2009

Parliament adopts 2009 tax plan for corporations and individuals

23 January 2009

Treaty between Luxembourg and Hong Kong ratified

23 January 2009

Bill to improve investment climate adopted

24 December 2008

Treaty between Luxembourg and India – details

24 December 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

Budget Bill for 2009 and Bill on new tax measures submitted to parliament – corporate tax

4 November 2008

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Treaty between India and Luxembourg signed

27 July 2008

Treaty between Luxembourg and Barbados initialled

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Reduction of corporate income tax and abolition of capital duty announced

21 June 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 2008

ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details

21 June 2008

European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008

Treaty between Belgium and Luxembourg – Belgian ruling that income from real estate certificates classified as interest

21 June 2008