Luxembourg clarifies treatment of Cyprus Income Inclusion Rule under EU Pillar Two
The Luxembourg Administration of Direct Tax (ACD) issued a statement on 26 June 2026 concerning the Frequently Asked Questions (FAQ) published by the European Commission on 29 May 2026. The FAQ clarifies that, under the EU Pillar Two Directive, all
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Luxembourg clarifies Pillar Two compliance, registration, transitional requirements
Luxembourg’s Administration of Direct Contributions (ACD), on 17 June 2026, published a Frequently Asked Questions (FAQ) document providing further guidance on the implementation of the Pillar Two Law of 22 December 2023 on minimum effective
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CJEU Advocate General supports Luxembourg’s ATAD transposition on securitisation entities from interest limitation rules
The Advocate General (AG) Juliane Kokott of the Court of Justice of the European Union (CJEU) has issued her opinion in Case C-138/24, involving an infringement claim by the European Commission against the Grand Duchy of Luxembourg on 18 June
See MoreLuxembourg issues VAT guidance for photovoltaic (PV) solar installations
Luxembourg's tax administration has issued a circular on 1 June 2026, clarifying the VAT treatment of photovoltaic (PV) installations, setting out how VAT obligations and deduction rights apply depending on how the electricity generated by the
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Luxembourg updates Pillar Two FAQs with new registration, GIR filing guidance
The Luxembourg Administration of Direct Tax (ACD) has released an updated Frequently Asked Questions (FAQs) document on the Pillar Two global minimum tax rules introduced under the Law of 22 December 2023 (the Pillar Two Law), providing further
See MoreLuxembourg publishes list of jurisdictions for automatic GloBE GIR exchange
Luxembourg has published the Grand-Ducal Regulation of 26 May 2026 in the Official Gazette, setting out the list of jurisdictions with which it will automatically exchange information from GloBE Information Returns (GIRs) in relation to the global
See MoreLuxembourg, Vietnam tax treaty protocol enters into force
The amending protocol to the 1996 income and capital tax treaty between Luxembourg and Vietnam entered into force on 14 April 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations Signed on 4 May 2023,
See MoreLuxembourg implements Pillar One ‘Amount B’ simplified transfer pricing rules
The Luxembourg tax administration issued Circular L.I.R. n° 56/2 – 56bis/2 on 13 April 2026, introducing a simplified and rationalised approach for applying the arm’s length principle to baseline marketing and distribution activities, referred
See MoreLuxembourg details crypto-asset reporting rules under DAC8
Luxembourg’s Direct Tax Administration (ACD) has outlined the key legislative changes introduced by the law implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) of 27 March 2026. The Law of
See MoreLuxembourg enacts DAC8 crypto reporting rules
Luxembourg has enacted a new law implementing EU Directive 2023/2226 (DAC8) on 27 March 2026, setting out reporting requirements for Crypto-Asset Service Providers (CASPs). The rules take effect from 1 January 2026 and apply to both authorised
See MoreLuxembourg: Parliament adopts DAC8 crypto-asset reporting rules
Luxembourg’s parliament passed a law implementing EU Directive 2023/2226 (DAC8), introducing stricter reporting and due diligence requirements for crypto-asset service providers (CASPs). Under the law, CASPs must collect users’ tax residency,
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Luxembourg updates jurisdictions list for the exchange of financial information under CRS
Luxembourg issued the Grand-Ducal Decree of 13 March 2026, officially published in the Journal Officiel du Grand-Duché de Luxembourg (Mémorial A) on 16 March 2026, updating the list of partner jurisdictions for the exchange of financial account
See MoreLuxembourg ratifies amending protocol to tax treaty with Georgia
Luxembourg published the Law of 10 March 2026 in the Official Gazette on 16 March 2026, ratifying the amending protocol to the 2007 income and capital tax treaty with Georgia. The protocol, signed on 3 July 2025, replaces Article 27 (Exchange
See MoreLuxembourg ratifies amending protocol to tax treaty with San Marino
Luxembourg has ratified an amendment to the Convention with San Marino for the avoidance of double taxation on income and capital on 10 March 2026, updating the original agreement signed on 27 March 2006 and previously amended by the 2009 Rome
See MoreLuxembourg expands CbC reporting exchange list with four new jurisdictions
Luxembourg has updated the list of jurisdictions with which its tax authorities exchange country-by-country (CbC) reports, as set out in the Grand-Ducal Regulation of 13 March 2026 and published in Official Gazette No. A 134 on 16 March 2026. The
See MoreLuxembourg: Parliament approves tax treaty protocol with Georgia
Luxembourg’s parliament has approved the law ratifying the amending protocol to the 2007 income and capital tax treaty between Luxembourg and Georgia. The Council of State voted on 25 February 2026 to waive the second constitutional vote,
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Philippines, Luxembourg negotiate for new income tax treaty
The Philippines and Luxembourg, during the bilateral meeting on 18 February 2026, held talks regarding the establishment of a new income tax treaty The discussions aimed at strengthening collaboration in trade and investment, creative industries,
See MoreLuxembourg: Chamber of Deputies ratifies updated tax treaty with San Marino
Luxembourg’s Chamber of Deputies approved the ratification of the protocol to the 2006 income and capital tax treaty with San Marino on 11 February 2026. The two countries signed an amending protocol to their 2006 tax treaty on 14 May 2025,
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