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As local and international tax regulations become more prescriptive, dealing with them in a cross-border context presents you with a significant challenge. The number and complexity of tax investigations conducted by authorities is rapidly escalating and the need for tax adjustments is rising accordingly. Luxembourg being a key jurisdiction in cross-border tax structuring, we understand the tax pressures you face. That is the reason why we endeavour to provide you with innovative and tailor-made solutions.

Whether you are a financial institution, multinational, fund, investor or high net worth individual, CMS Luxembourg Tax team can help you manage tax control cases and deal with tax authorities as well as manage tax litigation cases. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences.

CMS Luxembourg’s Tax lawyers are able to provide advice on a vast range of transactions to both domestic and international clients. As an example we regularly assist our funds department on the tax aspects of the structuring of regulated and unregulated real estate, private equity or debt assets funds. In addition, we are able to cover most of the countries in which you are doing business thanks to our close collaboration with highly qualified CMS experts.

Indeed CMS alliance is composed of more than 350 tax lawyers who are supported by strong technical tax intelligence teams that identify developments in tax law and policy affecting your business. This multi-disciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy.

Our teams work together across Europe and beyond in the key areas affecting your business including VAT, international taxation, transfer pricing, e-commerce, M&A and investment funds, tax planning and financing.

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14 January 2021
Cir­cu­lar 168 bis/1 of the Lux­em­bourg tax au­thor­it­ies on the in­terest de­duc­tion...
On 8 Janu­ary 2021, the Lux­em­bourg dir­ect tax au­thor­it­ies is­sued the Cir­cu­lar n°168bis/1 which cla­ri­fies the pro­vi­sions of art­icle 168 bis of the Lux­em­bourg in­come tax law on the Lux­em­bourg in­terest de­duc­tion...
30 December 2020
Stock sav­ings plan and Brexit: Brit­ish stock and some oth­er fin­an­cial in­stru­ments...
As a res­ult of Brexit, both stock or UCITS by a Brit­ish is­suer are dis­qual­i­fied and some EU-based UCITS funds’ un­der­ly­ing Brit­ish fin­an­cial in­stru­ments may also be so. Such a dis­qual­i­fic­a­tion may lead...
28 December 2020
Lux­em­bourg 2021 Budget Law: Over­view of the key changes
On 14 Oc­to­ber 2020, the Lux­em­bourg gov­ern­ment sub­mit­ted to the Par­lia­ment the budget bill for fisc­al year 2021. It was ap­proved by the Par­lia­ment on 17 Decem­ber 2020 and pub­lished in the Of­fi­cial Journ­al...
02 July 2020
VAT Ex­emp­tion of fund man­age­ment ser­vices un­der­mined by the CJEU
The CJEU held today that a single sup­ply of man­age­ment ser­vices out­sourced by fund man­agers man­aging both spe­cial in­vest­ment funds and oth­er funds could not fall with­in the VAT ex­emp­tion ap­plic­able with...
06 April 2020
New bill of law that denies tax de­duc­tion of in­terest and roy­al­ties paid...
On 30 March 2020, the Lux­em­bourg gov­ern­ment pub­lished a bill of law with num­ber 7547 (the “Bill”) to deny the tax de­duct­ib­il­ity of in­terest and roy­al­ties paid or due to as­so­ci­ated en­ter­prises es­tab­lished...
25 March 2020
CMS Ex­pert Guide to the law and reg­u­la­tion of Cov­id-19 tax re­lief
In or­der to help busi­nesses deal with some of the eco­nom­ic con­sequences of the Cov­id-19 out­break, gov­ern­ments have taken eco­nom­ic and fisc­al meas­ures to help com­pan­ies man­age their cash flow. And for...
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25 March 2020
COV­ID-19: Over­view of Lux­em­bourg sup­port­ing meas­ures
The Cov­id-19 out­break has been de­clared a pub­lic health emer­gency of in­ter­na­tion­al con­cern by the World Health Or­gan­iz­a­tion, caus­ing un­pre­ced­en­ted im­pact on people's lives, busi­nesses and com­munit­ies...
05 February 2020
Lux­em­bourg tax chal­lenges for 2020
The year 2019 brought sev­er­al changes to the Lux­em­bourg tax law en­vir­on­ment and there­fore we want to set out the changes and main points that could be rel­ev­ant for cor­por­ate tax­pay­ers. Dir­ect Tax 1. Anti-hy­brid...
28 January 2020
IN­TER­NA­TION­AL PRIVATE EQUITY MAR­KET (IPEM) 2020
From 28 to 30 Janu­ary 2020, more than 1,600 key play­ers in Private Equity are ex­pec­ted in Cannes for 3 days of net­work­ing, con­nec­tion with each oth­er, ex­changes and busi­ness meet­ings.For fur­ther in­form­a­tion...
13 January 2020
CMS strengthens its pres­ence in Lux­em­bourg
Re­flect­ing the suc­cess of the firm glob­ally as well as the dy­nam­ism of Lux­em­bourg as a fin­an­cial centre, CMS Lux­em­bourg an­nounces the in­teg­ra­tion of two fully op­er­a­tion­al teams act­ive re­spect­ively in...
29 November 2019
Gibral­tar’s status with­in the EU
AG opin­ion ad­voc­ates strict in­ter­pret­a­tion of EU dir­ect­ive, but con­firms dis­crim­in­at­ory nature of Bul­gari­an le­gis­la­tion con­trary to free­dom of es­tab­lish­ment The opin­ion of Ad­voc­ate Gen­er­al Hogan (the...
19 August 2019
The ins and outs of Brexit – em­ploy­ment and tax as­pects
As the Brexit pro­cess ap­proaches its ex­ten­ded 31 Oc­to­ber 2019 dead­line, UK and EU com­pan­ies and their em­ploy­ees are fo­cus­ing on the key em­ploy­ment law and tax ques­tions that will shape busi­ness and the...