08 April 2020

Double Tax Treaty between Luxembourg and France: Latest Update and Focus on its Main Provisions

On 6 April 2020, the Luxembourg law ratifying the amendment, signed on 10 October 2019 (the "Amendment"),  to the new double tax treaty between France and Luxembourg and its protocol...

23 March 2020

Temporary measures allowing for meetings of shareholders and other corporate bodies of Luxembourg companies in writing/electronic form or video/teleconference

In response to the current situation and in an effort to curtail the spread of the Coronavirus, COVID-19, the Grand Duke of Luxembourg decided, pursuant to article 32(4) of the Luxembourg...

23 March 2020

DAC 6 implementation in Luxembourg: What's Important?

On 21 March 2020, the Luxembourg Parliament (Chambre des Députés) approved the bill n°7465 (the "DAC 6 Bill"), implementing the EU Directive 2018/822 of 25 May 2018 also...

23 March 2020

DAC 6 implementation in Luxembourg: What's important?

What kind of arrangements need to be reported?

Only certain types of potential harmful arrangements need to be reported. Indeed, three conditions must cumulatively be complied with to fall...

23 March 2020

DAC 6 implementation in Luxembourg: What's important?

What penalties are foreseen?

Any intermediary may be subject to a maximum penalty of EUR 250,000 in case of no, late, incomplete or inaccurate reporting to the Luxembourg tax authorities. ...