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ACCOUNTING – Impact of the Luxembourg Pillar 2 rules on 2023 annual and consolidated accounts
In February and March 2024, the Luxembourg Accounting Standards Board (CNC) published two Q&As that provide useful guidance on the impact of the Pilla...
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VAT on directors’ fees and other VAT changes for 2024
The CJEU has held that directors’ fees are not subject to VAT, the temporary VAT rate reductions end on 31 December 2023 and a bill of law extends the...
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Tax - Luxembourg investment tax credit revised to encourage digital, environmental and energy transition
On 19 December 2023, the Luxembourg Parliament passed bill of law 8276 amending the investment tax credit (ITC) rules.
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