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Tax – Luxembourg minimum net wealth tax provisions unconstitutional

On 10 November 2023, the Luxembourg Constitutional Court concluded that §8(2) a) of the law on net wealth tax was contrary to the constitutional princ...

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 min...

European Parliament adopts final version of the Data Act

On 9 November 2023, The European Parliament formally and overwhelmingly adopted the final version of the Data Act.

AIFMD 2 - a fine-tuning of the AIFMD framework and targeted harmonisation with the UCITS f...

The text of the political agreement on the review of the Alternative Investment Fund Managers Directive has been published. The political agreement am...

Cross-border business tax: October news

This newsflash summarises three of the most important OECD and EU tax developments released in October 2023, which could potentially impact taxpayers ...

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