Insights Across Borders
Our members share updates, reflections, and guidance on the evolving tax landscape — from legislative developments and case law to international structuring and cross-border insights.
Each article is contributed by a member of the L&N network and reflects both technical excellence and practical experience in jurisdictions around the world.
Luxembourg Publishes List of Jurisdictions Eligible for Automatic Exchange of Pillar Two GloBE Information Returns
Luxembourg has published its list of jurisdictions eligible for the automatic exchange of Pillar Two GloBE Information Returns. The measure provides greater certainty regarding local filing relief and reporting obligations for multinational groups subject to the Global Minimum Tax framework.
Luxembourg Implements DAC8: New Crypto Reporting and Transparency Rules
Luxembourg has implemented DAC8, introducing new reporting obligations for crypto-assets and expanding EU tax transparency rules. Financial institutions, CASPs, and intermediaries must prepare for enhanced compliance requirements and upcoming reporting deadlines.
Luxembourg Tax Update: Pillar Two Developments from 2026
Luxembourg’s Law of 19 December 2025 introduces key Pillar Two reporting and deferred tax changes, including TTIR reporting and a narrowed Grace Period. Some measures apply retroactively and require early preparation by multinational groups.
Luxembourg Carried Interest Reform: Key Changes from 2026
Luxembourg plans to overhaul its carried interest regime from 2026, introducing two distinct categories with reduced rates or potential exemptions, expanding eligibility, and allowing deal-by-deal models. Fund managers should prepare for significant changes.
Luxembourg Court Rejects 85:15 Debt-to-Equity Rule in Intra-Group Financing
In a landmark ruling (Case No. 50.602C), the Luxembourg Higher Administrative Court rejected the use of the 85:15 debt-to-equity ratio as a binding safe harbour for intra-group financing. Instead, companies must apply a tailored transfer pricing analysis to determine debt capacity, based on what third parties would have agreed under arm’s length conditions.
Tax Regime Comparison for Holding Companies
A detailed comparison of holding company tax regimes in six jurisdictions, covering corporate tax rates, dividend exemptions, and more.
Reverse Hybrid Entities: New Luxembourg Guidance on Taxable Income
New guidance from Luxembourg clarifies how Reverse Hybrid Entities should calculate taxable income — and includes a new reporting form.
Impatriate Tax Regimes in Luxembourg and Portugal: A Video Insight
Discover how Portugal’s NHR regime and Luxembourg’s expat incentives can benefit relocating professionals.
Luxembourg Tax Update – 2023 Budget Law
Luxembourg’s 2023 Budget Law introduces key updates to VAT, tax return deadlines, and incentives for impatriates and group employers.
DAC6 Directive: Key Reporting Rules Across EU Countries
What makes a cross-border arrangement reportable under DAC6? Our guide breaks down how Luxembourg, Hungary, and Italy are applying the rules.
Comparative Tax Regimes for Holding Companies: Overview as of 2021
Explore how holding companies are taxed across key jurisdictions — from dividends to capital gains and beyond.
Invoicing Rules for VAT Across Jurisdictions: A Country-by-Country Summary
L&N members share invoicing rules for VAT compliance across seven jurisdictions, including EU and U.S. standards.
COVID-19: L&N Publishes Emergency Tax Measures Across 10 Jurisdictions
L&N members publish a cross-border report detailing Covid-19 tax emergency measures across 10 countries.
Luxembourg Implements ATAD 2 with Key Corporate Tax Amendments
Luxembourg transposes ATAD 2 into law, reinforcing EU anti-hybrid mismatch rules with key changes to corporate tax legislation.