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Luxembourg European Union Proposed Legislation

Goodwin

Carried Interest 2.0: Luxembourg Modernises Its Tax Treatment for Fund Managers

Goodwin on

On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was submitted to the Luxembourg...more

Faegre Drinker Biddle & Reath LLP

Luxembourg Transposes EU Whistleblower Protection Law

On January 12, 2022, Luxembourg’s Minister of Justice submitted to the country’s legislature Bill 7945, which transposes Directive (EU) 2019/1937, otherwise known as the Whistleblower Protection Directive (“Directive”). The...more

Goodwin

Luxembourg Adopts Draft Bill Introducing Defensive Tax Measures for EU List of Non-Cooperative Jurisdictions

Goodwin on

On 25 March 2020, the Luxembourg Government adopted a draft bill introducing new defensive measures denying the tax deduction of interest and royalty payments made to a related entity located in a blacklisted jurisdiction. ...more

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