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
See MoreLuxembourg 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
See MoreLuxembourg: 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
See MoreLuxembourg 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
See MoreLuxembourg, 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
See MoreGeorgia, 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
See MoreLuxembourg 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
See MoreLuxembourg 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
See MoreLuxembourg: 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
See MoreLuxembourg 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
See MoreLuxembourg: 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
See MoreLuxembourg updates CRS partner jurisdictions list, adds four countries
The Common Reporting Standard partner jurisdictions list has been updated to include 115 countries. Luxembourg published the Grand-Ducal Decree of 6 June 2025 in the Official Gazette, amending the list of partner jurisdictions for the exchange of
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Luxembourg ratifies income and capital tax treaty with Colombia
Luxembourg has ratified the income and capital tax treaty with Colombia, following parliamentary approval in April 2025. Luxembourg published the Law of 21 May 2025 in the Official Gazette on 16 June 2025, ratifying the income and capital tax
See MoreLuxembourg: Council of State approves ratification of tax treaty with Oman
Luxembourg’s Council of State has approved the ratification of the tax treaty with Oman, advancing the agreement signed in October 2024. Luxembourg's Council of State approved the ratification of the income and capital tax treaty with Oman on 3
See MoreLuxembourg: Council of State approves tax treaty protocol with Argentina
Luxembourg's Council of State approved the ratification of the 2019 tax treaty protocol with Argentina on 3 June 2025. Luxembourg's Council of State approved the ratification of the amending protocol to the 2019 income and capital tax treaty
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