Tax 2024: What to expect – Discover the recordings of the webinar series

General trends: domestic, EU and International Tax

2023 was another year rich in tax developments in Luxembourg and Europe. In a difficult economic environment and a tense geopolitical context, the European institutions continued to launch and implement tax initiatives.
Luxembourg has continued to play an important role by reaffirming its support for international initiatives aimed at fairer and more transparent taxation, while at the same time launching domestic projects to make Luxembourg’s economy more competitive or modernise procedures for taxpayers.

Our experts Eric Fort, Tax Partner, Dr. Philipp Jost, Tax Partner, and Lucile Dos Santos, Tax Senior Associate provided an overview of past and upcoming initiatives certain to impact corporate taxpayers with international operations.

Luxembourg case law update

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Our experts Vincent Mahler, Tax Partner, and Stéphanie Maschiella, Tax Partner unravelled the complexities of Luxembourg case law as it affects corporate taxpayers. Set against the backdrop of the evolving fiscal landscape, our speakers distilled relevant insights on inter alia alphabet classes of shares, the judicious use of carried forward tax losses and the complex implications of unintentional tax fraud.

Pillar 2 in Luxembourg: main takeaways

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Our experts Thierry Lesage, Tax Partner, and Caroline Partoune, Tax Senior Associate explained the intricacies of the Luxembourg legislation implementing the EU’s Pillar 2 Directive. In the era of digitalisation, multinational enterprises face unprecedented tax challenges. Pillar 2 introduces model rules crafted to ensure multinational enterprises contribute their fair share by paying a minimum level of tax on income generated across jurisdictions.
While the impact on large multinationals seems accepted, the expected minimal impact on the investment fund industry needs to be monitored. Our expert panel provided key insights, preparing you for the paradigm shift in global taxation dynamics.

VAT update: focus on directors’ fees

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This webinar was about an exploration of the ever-evolving landscape of VAT with a specific focus on the complex VAT treatment of directors’ fees.
Our experts, Bruno Gasparotto, Tax Principal, Sophie Weyten, Tax Counsel, and Claire Schmitt, Tax Counsel shared their insights on the developments, providing clarity and actionable intelligence.

Transfer Pricing Outlook 2024

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Our transfer pricing experts Alain Goebel, Tax Partner and Alexandre Maschiella, Tax Counsel guided you through the potential impacts of the draft EU Directive on Transfer Pricing, as well as recent domestic developments (Master/Local File requirements, Bilateral APAs and case law), shedding light on their influence on the current transfer pricing environment.