> Learn more about tax services devoted to the fund industry here_
> Learn more about AML/CFT compliance - Tax services here_
> 21 November 2023 - Pillar 2 implementation in Luxembourg: amendments to bill of law published_
> 23 November 2023 - Luxembourg minimum net wealth tax provisions unconstitutional_
The Arendt Tax expertise
Arendt's tax law practice draws on the knowledge of some 50 experts, divided into specialist teams. Each team provides bespoke tax advice and assistance to international and Luxembourg clients – including fund promoters, managers and investors, banks, insurance and reinsurance companies and multinational corporations, as well as high net worth individuals – covering areas including fund formation, private equity, real estate, M&A and financing transactions, as well as wealth planning.
Our range of tax services includes:
Tax Advisory: tailored advisory services in all areas of tax, including tax structuring advice, tax opinions, coordination between local tax advisors for cross-border transactions, liaising with the Luxembourg tax authorities in disputes and non-contentious matters, and assistance during tax audits, as well as international tax surveys, estate planning and succession.
Transfer Pricing: strategic advice, as well as transfer pricing report generation, for all transaction types across a range of sectors, including value-chain analysis, functional and risk analysis, benchmarking and advance pricing agreements.
Tax Compliance: corporate tax compliance services for direct and indirect taxes (including initial and periodic tax returns and tax provision calculation), as well as tax due diligence reviews.
Tax Litigation: litigation in all areas of taxation, including VAT and transfer pricing, before local courts and the Court of Justice of the European Union.
VAT & Indirect Taxes: comprehensive advice in relation to VAT and other indirect taxes accompanied by the full range of VAT services, from advisory to compliance and litigation.
Private Clients: advice to private clients – HNWIs, families and entrepreneurs – on all tax issues related to wealth structuring, as well as assistance with estate and business succession planning.
Financial Reporting & Accounting Standards: assistance with the accounting treatment of complex transactions for listed and unlisted companies under local GAAP or international accounting standards.
FATCA | CRS | CbCR: wide-ranging assistance around FATCA and CRS (identification of reportable accounts, assistance reviewing report content, pre-filing production of the XML report and a PDF report enabling validation of the XML by the responsible officer, XML report filing with the tax authorities, etc.), and country-by-country reporting services.
DAC 6: in-depth, insightful legal analysis of DAC 6 concepts and rules, identification of potentially reportable transactions and arrangements, clarification of your reporting duties, tailored advice on strategic approaches, assistance managing the impact of DAC 6 on existing policies and procedures, comprehensive and customised reporting solutions as well as training sessions and bespoke workshops.
AML tax: design and review of tax policies and procedures, including gap assessment for compliance with AML/CFT rules, including CSSF circulars 17/650 and 20/744, taking into account the specifics of your industry. Review and assessment of your control and governance framework and assistance with any further update. Online and on-site trainings performed by subject matter experts, tailored to your needs and specifics. Learn more about our AML/CFT services here_
The extensive expertise of our tax lawyers and advisors complements the services of the firm's other practices, which provide vital advice on topical subjects relating to corporate income tax, personal income tax, VAT and registration duties.