Luxembourg Tax News
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Withholding tax under EU Savings Directive to be abolished
Tax agreement between Luxembourg and Taiwan – details
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Treaty between Jersey and Luxembourg signed
Treaty between Luxembourg and Czech Republic – details
Treaty between Isle of Man and Luxembourg signed
Protocol to treaty between Luxembourg and Malta signed – details
Heavy restrictions on capital movements enter into force
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Treaty between Czech Republic and Luxembourg signed
Treaty between Luxembourg and Sri Lanka signed
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Protocol to treaty between Luxembourg and Malta signed
Protocol to treaty between Luxembourg and Switzerland signed
Tax agreement between Luxembourg and Taiwan signed
Budget for 2013 adopted by Parliament
Budget for 2013 gazetted
Decree on loss compensation in the case of business succession published
Budget for 2013 – additional measures
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Budget for 2013 presented to parliament
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Protocol to treaty between Luxembourg and Italy signed
Protocol to treaty between Canada and Luxembourg – details
Protocol to treaty between Luxembourg and Italy – Exchange of letters
Protocol to treaty between Luxembourg and Italy – Details
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Treaty between Belgium and Luxembourg – Court of First Instance Brussels decides special tax on collective investment funds incompatible with tax treaty
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