Orbitax

Luxembourg Tax News

Luxembourg implements EU's European Company Statute

14 October 2006

Treaty between Luxembourg and Israel enters into force

14 October 2006

Protocol to treaty between Luxembourg and France – immovable property and business profit provisions amended

12 September 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

Various tax rate changes announced

14 June 2006

Luxembourg Court

14 May 2006

Preliminary ruling requested from ECJ on compatibility of 3% tax on French immovable property held by non-resident companies with EC freedom of establishment and free movement of capital movement

14 May 2006

Luxembourg

14 May 2006

Treaty between Luxembourg and Israel ratified

9 April 2006

Advance ruling on Finnish withholding tax and EC Law re Luxembourg SICAV

9 April 2006

Different treatment of interest derived by Luxembourg PE of Belgian enterprise, and by Luxembourg fixed base of Belgian professional, under Belgium-Luxembourg treaty not incompatible with equality principle of Belgian constitution

9 April 2006

Treaty between Luxembourg and Denmark covers Luxembourg SICAVS and SICAFS and Danish collective investment vehicles

16 March 2006

Luxembourg and United Arab Emirates signed a first-time income tax treaty on 21 November 2005. Further details of the treaty will be reported subsequently.

6 December 2005

The first-time income and capital tax treaty, signed on 13 December 2004, between Luxembourg and Israel was presented to the Luxembourg parliament for approval on 7 October 2005. Once the treaty has entered into force, it will generally apply retroactively from 1 January 2004. The treaty was concluded in the French, Hebrew and English language, each text having equal authenticity, and generally follows the OECDE Model Convention.

9 November 2005

Netherlands dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with EU law

9 November 2005

Spanish withholding tax creditable against Luxembourg municipal business tax Luxembourg-Spain treaty

16 October 2005

Reduction of municipal business tax rate in Luxembourg city It is reported that on 12 July 2005, Luxembourg City announced that the multiplier used for the calculation of the municipal business tax rate will be reduced from 250 to 225 points as from 1 January 2006. Consequently, the total corporate income tax rate for companies established in Luxembourg City will be reduced from 30.38% to 29.63%.

16 October 2005

Bill implementing amendments to EC Parent-Subsidiary Directive submitted to Parliament

21 September 2005

On 12 July 2005 India announced that negotiations are underway for a first-time tax treaty between India and Luxembourg.

3 August 2005

Luxembourg and the United Arab Emirates initialled a first-time income and capital tax treaty on 5 May 2005.

9 June 2005

The first-time income and capital tax treaty between Luxembourg and Turkey , signed on 9 June 2003, entered into force on 18 January 2005. The treaty will be effective as from 1 January 2006 .

17 March 2005

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