Tax 2021: What to expect - Discover the recordings of the webinar series

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


Budget 2021 - what to remember?




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Our Tax Partner Jan Neugebauer and Elise Nakach, Senior Associate, covered in particular the following issues:

- Attracting and retaining talent
- Sustainability
- Real estate
- Miscellaneous





Case law - main trends




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Our Tax Partner Thierry Lesage and Stéphanie Viot, Senior Associate, focused on:

- Luxembourg case law 2020 overview
- Main trends
- Exchange of information






Outlook 2021 for corporations - EU & international trends




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Our Tax Partner Vincent Mahler and Yves Philippart de Foy, Senior Associate, discussed on:

- EU developments and their impact in Luxembourg (DAC 6 is live, bill on deductible payments to EU black list jurisdictions passed, application of the reverse hybrid rules)
- Expected trends on the market
- OECD developments




Transfer pricing challenges for 2021




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Our Tax Partner Alain Goebel and Alexandre Maschiella, Senior Associate, analysed the following issues:

- Transfer Pricing and Covid-19: impact on transfer prices and documentation to avoid challenges from the tax authorities
- Evolution of the Luxembourg administrative practice and application of the February 2020 OECD guidance on financial transactions
- Other international developments: taxation of the digital economy and using new opportunities for dealing with transfer pricing controversy



VAT update for private equity




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Our Tax Principal Bruno Gasparotto and Claire Schmitt, Senior Associate, discussed the following topics:

- VAT impacts of aborted, acquisition and disposal costs
- Update on case law dealing with deduction of VAT by holding companies
- Requirements imposed by the VAT authorities for VAT recovery


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 principle of equality. Pending legislative reform, the taxpayers concerned will be subject to the minimum net wealth tax of EUR 1,605 w...

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