Luxembourg: Government approves key economic, infrastructure reforms
Luxembourg’s Government Council met on 31 October 2025 under Prime Minister Luc Frieden, approving a series of measures to modernise economic activity zones, transport infrastructure, and public sector regulations. Ministers agreed on
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Luxembourg: Government Council approves amendments to tax treaty with Georgia
Luxembourg’s Government Council approved protocols amending the tax treaty with Georgia on 31 October 2025. The two countries had signed the amendment protocol on 3 July 2025, updating the 2007 income and capital tax treaty for the first time
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Luxembourg, Montenegro tax treaty comes into force
The income and capital tax treaty between Luxembourg and Montenegro entered into force on 1 October 2025. Under the agreement, dividends are taxed at 5% if the recipient company holds at least 10% of the distributing company's capital, and 10% in
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Luxembourg: Government introduces bill to enhance fiscal stability, encourage investments in green infrastructure
The bill seeks to enhance fiscal stability, promote continued workforce participation, and encourage investments in energy-efficient housing. The Luxembourg government submitted a bill to the Chamber of Deputies on 15 October 2025 aimed at
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Luxembourg: MoF presents 2026 state budget to Chamber of Deputies, proposes fiscal measures to bolster innovation-driven investments
The 2026 budget focuses on strengthening its financial centre through tax reforms and tech investments, while expanding incentives and support measures for SMEs and start-ups to boost innovation and entrepreneurship. Luxembourg's Minister of
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San Marino ratifies amending protocol to tax treaty with Luxembourg
The protocol will take effect once both countries have exchanged ratification instruments and will apply from 1 January of the year following its entry into force San Marino issued Council Decree No. 120 on 26 September 2025, ratifying the
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San Marino: Parliament ratifies tax treaty protocol with Luxembourg
San Marino’s Parliament approved the 2006 tax treaty protocol with Luxembourg to curb double taxation. San Marino's parliament approved the ratification of the protocol to the 2006 income and capital tax treaty with Luxembourg on 15 September
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Luxembourg clarifies collective investment vehicle rules
Luxembourg Tax Authorities clarify which investment funds qualify as ‘Collective Investment Vehicles’ under Article 168quater (2) LITL, outlining conditions for widely held, diversified and regulated entities. The Luxembourg Tax Authorities
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Luxembourg: Government proposes bill to enforce DAC9, align Pillar Two with OECD standards
DAC9 introduces new rules for sharing top-up tax information and filing obligations under the Pillar Two GMT Directive (Directive (EU) 2022/2523). Luxembourg’s government submitted a draft bill to the parliament to implement Council Directive
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Luxembourg proposes permanent carried interest tax regime
Bill No. 8590 aims to establish a permanent tax framework for carried interest and strengthen Luxembourg’s position in asset management. The Luxembourg Government submitted Bill No. 8590 on 24 July 2025 to the Chamber of Deputies, introducing
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Luxembourg approves draft laws on Pillar Two, crypto reporting
The approved draft laws transpose DAC 8 and DAC 9, introducing new crypto reporting obligations and implementing Pillar Two top-up tax information exchange, among others. Luxembourg’s Government Council approved a series of draft laws and
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Luxembourg, Moldova amending protocol to tax treaty enters into force
The protocol aligns the agreement with OECD and BEPS standards. Moldova's State Tax Service announced that the amending protocol to the 2007 income and capital tax treaty with Luxembourg has entered into force on 14 July 2025. The protocol
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Georgia, Luxembourg sign protocol to amend 2007 tax treaty
Georgia and Luxembourg signed their first amending protocol to the 2007 tax treaty on 3 July 2025, with entry into force ratification. Georgia and Luxembourg signed a protocol amending their 2007 income and capital tax treaty on 3 July 2025. This
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Luxembourg ratifies tax treaty protocol with Argentina
Luxembourg ratifies 2024 protocol amending 2019 tax treaty with Argentina through Law of 4 July 2025, published on 9 July 2025. Luxembourg published the Law of 4 July 2025 in the Official Gazette on 9 July 2025, approving the ratification of the
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Luxembourg ratifies tax treaty with Oman
Luxembourg has ratified its income and capital tax treaty with Oman, following parliamentary approval and publication in the Official Gazette. Luxembourg published the Law of 4 July 2025 in the Official Gazette on 7 July 2025, formally ratifying
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Luxembourg: Chamber of Deputies ratify income and capital tax treaty with Oman
Luxembourg’s Chamber of Deputies approved the ratification of the income and capital tax treaty with Oman on 25 June 2025, following earlier approval by the Council of State on 3 June. Luxembourg's Chamber of Deputies gave its approval for the
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Luxembourg issues guidance on ecological vessel tax bonus
Luxembourg sets certification rules for ecological vessels to qualify for a 2% investment tax bonus. The Luxembourg Maritime Affairs Commission has released Circular CAM 06/2025 on 18 June 2025, detailing the procedure for obtaining an approval
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Luxembourg: Chamber of Deputies approves tax treaty protocol with Argentina
The protocol signed on 25 October 2024 marks the first amendment to the treaty, which has yet to enter into force. Luxembourg's Chamber of Deputies has approved the 2024 protocol amending the 2019 Argentina-Luxembourg Income and Capital Tax
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