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Luxembourg Tax News

Protocol and exchange of letters to treaty between Belgium and Luxembourg enters into force

16 September 2013
Protocol to treaty between Luxembourg and Switzerland enters into force

16 September 2013
Protocol and exchange of letters to treaty between Luxembourg and Malta enters into force

16 September 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013
Administrative Court of Helsinki disallows reclassification of a hybrid loan from a Luxembourg parent as capital contribution due to a TP adjustmen

29 July 2013
Protocol to treaty between Luxembourg and Switzerland – details

27 June 2013
Treaty between Luxembourg and Jersey – details

27 June 2013
Protocol to treaty between Luxembourg and Romania – details

27 June 2013
Protocol to treaty between Luxembourg and Korea (Rep.) – details

27 June 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013
Treaty between Luxembourg and Isle of Man – details

27 June 2013
Protocol to treaty between Luxembourg and Kazakhstan – details

27 June 2013
Treaty between Luxembourg and Saudi Arabia signed

27 June 2013
Treaty between Jersey and Luxembourg signed

24 June 2013
Treaty between Isle of Man and Luxembourg signed

24 June 2013
Treaty between Luxembourg and Czech Republic – details

24 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013
Tax agreement between Luxembourg and Taiwan – details

24 June 2013
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
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