Luxembourg has published in the Official Gazette the laws for the implementation of the 2020 Budget measures, for the implementation of the hybrid mismatch provisions of the EU Anti-Tax Avoidance Directive as amended (ATAD2), and for the implementation of the EU Dispute Resolution Directive.
Law of 20 December 2019 concerning the Budget for 2020
One of the main tax-related measures of the budget law is that all tax rulings issued before 1 January 2015 are considered null and void with eff…