• Main navigation menu
  • Go to search
  • Main content
  • Footer
Arendt Go to home page
  • Our People
  • Careers
  • Events
  • Arendt & Art
  • News & Insights

    Our experts decipher the latest news for you and provide a clear and transparent analysis on topics related to your area of interest.

    • Hot topics & Products
    • News
    • Laws & Regulations
    • Podcasts
    • Videos

    Spotlight

    ESG – Environmental, Social, and Governance

    AML/CFT – Anti-Money Laundering and Countering the Financing of Terrorism

    Cybersecurity & Information Protection

    Financial crime

  • Our expertise

    Bridging the gap between legal advice and its implementation.

    Legal & Tax

    • Administrative Law, Property, Construction & Environment
    • Banking & Financial Services
    • Business Crime
    • Corporate Law, Mergers & Acquisitions
    • Employment Law, Pensions & Benefits
    • EU Financial & Competition Law
    • Finance & Capital Markets
    • Insurance & Reinsurance Law
    • Investment Management
    • IP, Communication & Technology
    • Litigation & Dispute Resolution
    • Private Clients
    • Private Equity & Real Estate
    • Restructuring & Insolvency
    • Tax

    Regulatory & Consulting

    • Regulatory & Compliance
    • Cross-Border Distribution
    • Business & Tech Transformation
    • Forensic Investigations, Corporate Intelligence & Litigation Support
    • Managed Services
    • ESG
    • AML/CFT services

    Investor services

    • Corporate Services
    • Fund Administration Services
    • Governance Services
    • Depositary Services
    • Operational AML & Compliance services
    • Tax Compliance Services
    • Third Party AIFM Services
  • Industries

    Discover our customised services. Based on your profile and the industry in which you work, find here the full list of services that Arendt can provide.

    Banking, Financial Institutions & Insurance

    Navigating the changing financial marketplace

    Private Clients

    Designing and protecting clients’ wealth structures

    UCITS / Liquid Assets

    A European and Arendt success story

    Private Equity

    At the heart of Luxembourg’s booming PE industry

    Corporates

    Making business sense for any kind of company

    Public Sector

    Meeting the diverse needs of public sector bodies

    Private Debt

    Specialist expertise for the expanding Debt Fund Market

    Real Estate

    At the heart of Luxembourg’s real estate investment growth

    Infrastructure

    Support across the infrastructure investment lifecycle

  • Arendt Institute

    Find a comprehensive learning solutions with a specific focus on legal, regulatory and tax matters, and also designs and delivers bespoke training sessions, specific workshops and coaching sessions.

    Training topics

    • AML/CFT
    • ESG
    • Board Governance
    • Insurance
    • Investment Funds
    • Employment Law
    • Tax
    • Accounting
    • IP/IT
    • Capital Market Regulation
    • Banking and Finance
    • Business-Company Law

    Training Agenda

    Customised sessions

    Digital solutions

    Arendt Play

    Spotlight

    Open programmes

    Investment Funds

    Fund structuring in Luxembourg: legal, regulatory & tax aspects

    Mon, 22 September

    Supervised by Di Gesù Giuseppe

    2:00pm 5:00pm

    Arendt House

  • About us

    Arendt offers specialist advice, covering all legal, regulatory, taxation and advisory aspects of doing business in Luxembourg. We are driven by what our clients need and committed to supporting their success.

    • Our organisation
    • Our people
    • Our worldwide presence
    • Our sustainability journey
    • Recognitions
    • Corporate news
    • Terms of Business

News

Luxembourg unveils key tax measures to boost its economy

On 17 July 2024, bill of law 8414 (Bill) was submitted to Parliament, introducing changes designed to make Luxembourg more attractive and more competitive, and reduce the tax burden on individuals.

23 Jul. 2024
News

Cross-border business tax – EU Commission proposes BEFIT, Transfer Pricing and Hot Directives

Corporate taxpayers with cross-border operations in the EU are expected to be significantly impacted by the proposed BEFIT, Transfer Pricing and HOT Directives.

28 Sep. 2023
News

Luxembourg government proposes amendments to tax procedures

On 28 March 2023, the Luxembourg government submitted to Parliament Bill of law no. 8186 amending the General Tax Law and introducing new provisions about transfer pricing and accounting.

20 Apr. 2023
News

EU Commission issues draft directives on substance requirements (ATAD 3) and minimum taxation

On 22 December 2021, the EU Commission issued two major draft directives that are expected to have a significant impact on EU corporate taxpayers

23 Dec. 2021
Page

Taxation and VAT in Luxembourg

News

Key changes to Luxembourg’s tax regime as multiple bills of law adopted

The Luxembourg Parliament has adopted several important tax bills of law, making significant changes to the country’s tax regime for both entities and individuals, and modernising tax administrative procedures.

16 Dec. 2024
News

New Pillar 2 Q&A issued by the Luxembourg Accounting Standards Board

25 Mar. 2025
News

Pillar 2 implementation in Luxembourg: Bill submitted to Parliament

On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ implementing Council Directive (EU) 2022/2523_ of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union.

07 Aug. 2023
News

New double tax treaty signed between Luxembourg and the United Kingdom

On 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty_ (the “New Treaty”) replacing the treaty of 1967 (the “Current Treaty”), as amended.

14 Jun. 2022
News

Luxembourg tax authorities clarify tax compliance for reverse hybrid entities

On 9 June 2023, the Luxembourg tax authorities issued a Circular on reverse hybrids within the meaning of article 168quater of the income tax law. It is accompanied by an FAQ on new tax form 205, the tax return to be filed by reverse hybrids.

15 Jun. 2023
Page
Two children climb a tall red rope structure against a clear sky.

Tax Compliance

A pilot through the complex waters of tax compliance

Page
Climber in blue gear ascends a narrow, rugged red rock canyon under sunlight.

Personal Tax, Social Security and Reward

tailored for businesses and individuals

Page
A tennis player in a red uniform stands by the net, head tilted back and eyes closed under a bright sky. She holds a racket.

Tax Compliance Services

Steering Through Tax Compliance Complexity with Expert Guidance

News

EU Commission proposes a new tax framework

Corporate taxpayers are expected to be significantly impacted by the proposed framework, in particular the new framework for income taxation for businesses in Europe

25 May. 2021
News

Pillar 2 implementation in Luxembourg: amendments to bill of law published

On 13 November 2023, the Luxembourg government published amendments to Bill of law no. 8292 implementing EU Council Directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (Pillar 2 Directive).

21 Nov. 2023
News

EU adopts FASTER directive: a milestone for streamlining withholding tax relief

On 10 December 2024, the Council of the EU formally adopted the Faster and Safer Tax Relief of Excess Withholding Taxes (FASTER) directive. The text has been significantly modified since the first version of the proposal was published in June 2023.

17 Dec. 2024
Page

What opportunities does the European Commission’s proposal to improve company debt ratios (DEBRA) hold for Luxembourg?

In May 2021, the European Commission launched a series of tax initiatives to promote productive investment and entrepreneurship while ensuring fair and efficient taxation

News

Key Tax Measures Unveiled

On 23 May 2024, bill of law 8388 (Bill) was submitted to the Luxembourg Parliament, introducing several measures that complement existing domestic tax rules: net wealth tax simplification, participation exemption opt-out, share repurchases codification and electronic tax return for directors’ fees.

28 May. 2024
News

Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty

On 9 February 2021, the Luxembourg Parliament passed bill of law no. 7725 ratifying the new protocol (the “Protocol”) amending the treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital between the Russian Federation and Luxembourg (the “Treaty”).

11 Feb. 2021
News

Tax 2023: What to expect – Discover the recordings of the webinar series

Discover or re-discover the recordings of our annual tax event which took place as a series of webinars

30 Jan. 2023
Arendt Go to home page

Follow us

  • New windowLinkedin
  • New windowX (Twitter)
  • New windowFacebook

Company

  • About us
  • Careers
  • Contact us
  • Business Continuity Plan (BCP)

Quick Access

  • Industries
  • Our expertise
  • Disclaimer
  • Sitemap
  • Privacy notice
  • Cookie Policy

©Arendt

About cookies on arendt.com

Welcome to our website! We use cookies to improve your experience and the services available on this site. To find out more, visit the privacy policy and cookies page. You can, at any time, control which cookies you wish to enable.

Functional Always active
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
Preferences
The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
Statistics
The technical storage or access that is used exclusively for statistical purposes. The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
Marketing
The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.
Manage options Manage services Manage {vendor_count} vendors Read more about these purposes
Manage cookies
{title} {title} {title}
01LLV32ARVE8SEAJHP51