Luxembourg has enacted a law implementing a VAT scheme for small businesses. VAT obligation exemption threshold has been increased to EUR 50,000 starting 1 January 2025, with a 10% tolerance, allowing businesses to benefit from the scheme up to EUR

Luxembourg has enacted the bill amending the law that implements the Minimum Taxation Directive (2022/2523) on 23 December 2024, known as the Minimum Taxation Law of 22 December 2023 (MTL), incorporating guidance and clarifications from the OECD’s

Luxembourg has enacted the Budget Law for 2025, which includes modifications to the CO2 tax credits, VAT, and introduction of initiatives to revitalise the housing market; published in Official Gazette No. A 558 of 23 December 2024. The law will

Luxembourg has enacted the bill on the Corporate Income Tax (CIT) rate reduction on 20 December 2024. The law was published in Official Gazette No. A 589 on 24 December 2024. Earlier, The Luxembourg Parliament passed legislation that

Luxembourg ratified both the Luxembourg-Montenegro Income and Capital Tax Treaty (2024) and the Albania-Luxembourg Income and Capital Tax Treaty (2009) along with its amending protocol on 18 December 2024. Earlier, Luxembourg’s Chamber of

Luxembourg’s Parliament approved the 2025 budget law on 19 December 2024. It introduces a 50% reduction in the taxable base for registration and transcription duties on real estate acquisitions, in addition to the existing EUR 40,000