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Overview of the New Luxembourg Tax Measures to Improve Talent Attraction and Retention

On December 20, 2024, the Luxembourg parliament adopted without material changes the tax relief package bill that we covered in a previous publication. Amongst others, this law introduces, as of fiscal year 2025, the...more

Luxembourg tax administration issues guidance on the tax treatment and reporting obligations of reverse hybrid entities

On 9 June 2023, the Luxembourg tax administration (the LTA) issued circular L.I.R. n°168quater/1 (the Circular) providing long-awaited guidance on the application of article 168quater of the Luxembourg Income Tax Law (the...more

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