Moldova: Parliament approves amending protocol to tax treaty with Luxembourg
The Moldovan parliament approved a draft law to ratify the amending protocol to the Luxembourg-Moldova Income and Capital Tax Treaty (2007) on 15 November 2024. Earlier, Moldovan government approved the amending protocol on 2 October 2024. The
See More
Luxembourg updates CbC reporting guidance
The Luxembourg Administration of Direct Tax has updated its Country-by-Country (CbC) reporting guidance page, including an updated CbC reporting FAQ, to reflect the latest OECD recommendations. The update addresses whether profits (losses) before
See More
Luxembourg revises draft law to amend Pillar Two global minimum taxation
The Luxembourg government published a revised draft law on 31 October 2024 amending the Global Minimum Taxation Law, commonly referred to as the Pillar Two law. This revised draft introduces additional amendments to the initial draft published on
See More
Argentina, Luxembourg sign protocol for pending tax treaty
Argentina and Luxembourg signed an amending protocol to the 2019 income and capital tax treaty on 25 October 2024. The tax treaty aims to eliminate double taxation on income and capital taxes while preventing tax evasion and fraud between
See More
Luxembourg introduces updated online filing procedures for fund subscription tax returns
The Luxembourg Registration Duties, Estates and VAT Authority launched new online procedures N° 821 for submitting subscription tax returns for Undertakings for Collective Investment (UCI), Specialised Investment Funds (SIF), and Reserved
See More
Luxembourg, Oman sign first income tax treaty
Luxembourg and Oman have signed an income tax treaty on 17 October 2024. HE Sheikh Dr Abdullah bin Salem al Harthy, Oman's Ambassador to Luxembourg, signed the agreement on behalf of Oman, and HE Gilles Worth, Luxembourg's Minister of Finance,
See More
Moldova approves tax treaty protocol with Luxembourg
According to information published on its website, the Moldovan government approved the amending protocol to the Luxembourg-Moldova Income and Capital Tax Treaty (2007) on 2 October 2024. The protocol was signed 25 June 2024 in Luxembourg. It is
See More
Luxembourg approves tax treaty with Albania
Luxembourg's Council of State approved a draft law to ratify the income and capital tax treaty with Albania on 24 September 2024, it was originally Signed on 14 January 2009, the treaty allows for a maximum dividend tax rate of 5% for companies
See More
Luxembourg approves income, capital tax treaty with Montenegro
Luxembourg's Council of State approved the draft law for the ratification of the income and capital tax treaty with Montenegro on 24 September 2024. The treaty, signed on 29 January 2024 in Luxembourg, establishes tax rates for dividends,
See More
Luxembourg updates DAC7 tax reporting rules
Luxembourg’s Tax Administration for Direct Taxes (Administration des Contributions Directes - ACD) issued a newsletter on registering and declaring reporting obligations resulting from the Amending Directive to the 2011 Directive on Administrative
See More
Luxembourg details certificate requirements for investment tax credit
Luxembourg’s Minister of Finance has introduced a new decree specifying the data required on certificates for claiming the investment tax credit under Article 152bis of the Income Tax Act. The decree was published in Official Gazette No. A380
See More
Montenegro ratifies tax treaty with Luxembourg
Montenegro published the law ratifying its pending income tax treaty with Luxembourg in the Official Gazette on 5 August, 2024. Earlier, the Parliament of Montenegro announced the passage of the law to ratify the income and capital tax treaty
See More
Montenegro ratifies tax treaty with Luxembourg
The Parliament of Montenegro announced the passage of the law to ratify the income and capital tax treaty with Luxembourg on 31 July 2024. This treaty, signed on 29 January 2024, marks the first formal tax agreement between the two nations. This
See More
Luxembourg adopts draft grand-ducal regulation on tax credits and minimum taxation
Luxembourg's Council of Ministers took a step by adopting a draft Grand-Ducal regulation concerning tax credits and qualified holdings under the Minimum Taxation Law (MTL) On 24 July 2024, which implements the EU's Minimum Taxation Directive
See More
Luxembourg proposes corporate tax cuts, incentives to boost economy
Luxembourg's Finance Minister Gilles Roth presented a Bill n° 8414 to the parliament on 17 July 2024, aiming to reduce corporate income tax (CIT) rate and implement various tax relief measures. The proposed changes are designed to enhance the
See More
Luxembourg, Rwanda tax treaty takes effect
Luxembourg's Official Gazette has issued a notice confirming the income and capital tax treaty with Rwanda. It signed their first ever income and capital tax treaty, which entered into force on 14 February 2024. The treaty was signed on 29 September
See More
Luxembourg introduces draft law to change VAT for small enterprises
The Luxembourg Chamber of Deputies is reviewing Bill 8406, proposing amendments to the law of 12 February 1979 on value added tax (VAT), aligning with Council Directive (EU) 2020/285 of 18 February 2020, Council Directive (EU) 2022/542, and the
See More
Tax treaty between Luxembourg, Rwanda enters into force
The income and capital tax treaty between Luxembourg and Rwanda has entered into force starting 14 February 2024, it was published in Journal Officiel du Grand-Duché de Luxembourg (No. A277) on 4 July 2024. The agreement states that dividends,
See More