France’s Finance Law 2025 has been published in the Official Gazette, introducing key measures, such as temporary taxes on high-income individuals and large corporations, revisions to the Pillar Two global minimum tax rules, and a new tax on share

The French lower house of parliament has approved the law to ratify the amending protocol to the 2018 income and capital tax treaty with Luxembourg on 13 February 2025. The protocol, signed on 7 November 2022, raises the time threshold for

Luxembourg’s Chamber of Deputies approved a draft bill on 4 February 2025 implementing the EU directive on cross-border conversions, mergers, and divisions. The bill introduces common procedures, strengthens protections for employees,

The French tax authority has published new interest rates for determining the deductibility of interest payments to shareholders on 12 February 2025. The fiscal year-end period and the corresponding applicable rates are as follows: Fiscal

According to a press release  from the Ministry of Foreign and European Affairs, Defense, Cooperation, and Foreign Trade Luxembourg government, officials from Egypt and Luxembourg convened on 14 January 2025. In Cairo, Xavier Bettel held

The French tax authority issued a ruling addressing the availability of foreign tax credits (FTCs) in cases where foreign withholding taxes conflict with the provisions of a relevant tax treaty on 18 December 2024. Under French law, FTCs are only