Client information on tax changes and economic trends

Permanent carried interest tax regime

31.10.2025

Permanent carried interest tax regime Government draft of 24 July 2025 (amending Art. 99bis LIR, intended from 2026) What is carried interest? It is the performance-based share of profits received …

Draft Law No. 8526 – Planned Tax Incentive for Investments in Young Innovative Companies

16.10.2025

On April 4, 2025, the Luxembourg government introduced Draft Law No. 8526. The proposal provides for the creation of a new “Start-Up Tax Credit” designed to promote private investments in …

Pension Reform in Luxembourg – Current Government Decisions

04.09.2025

Pension Reform in Luxembourg The Luxembourg government, after discussions with the social partners, has presented key measures to secure the pension system: Goal: To stabilize the Luxembourg pension system in …

German Federal Court of Finance („BFH“) ruling of March 20, 2025 – VI R 25/23 Taxation rights for orchestra musicians in public service (Luxembourg)

25.08.2025

Key statement On August 21, 2025, the BFH published the following ruling: A musician employed by the state-run Orchestre Philharmonique du Luxembourg is considered an “artist” within the meaning of …

EU Commission Drops Unshell Directive (ATAD 3)

26.06.2025

Dear Sir or Madam, the EU Commission has officially withdrawn the proposed Unshell Directive (also known as “ATAD 3”) (see ECOFIN report 9960/25 dated 18.06.2025 (pdf)). The directive …

Index Increase as of May 1, 2025 – Increase in Gross Salaries

30.04.2025

Dear Sir or Madam, As of May 1, 2025, Statec has set the consumer price index at 968.04 points. As a result, a legally mandated automatic adjustment of wages …

Legislative Proposal 8414

12.08.2024

Dear clients,The government’s bill 8414 of 17.07.2024 contains a large number of changes that affect various aspects of tax and financial legislation in Luxembourg. The most important changes …

Regulation for the double public holiday on May 9, 2024

25.04.2024

On Thursday, May 9, 2024, two public holidays in Luxembourg – Ascension Day and Europe Day – will fall on the same working day. The law provides for the following …

Updates 2025

27.03.2024

Dear Sir or Madam, We would like to inform you about important updates from the Luxembourg government’s relief package, which are relevant for young employees, cross-border commuters, and you as …

Statement on the consultation agreement dated January 11, 2024 with respect to thedouble tax treaty between Germany and Luxembourg

13.03.2024

Ladies and Gentlemen, the consultation agreement on the double tax treaty between the Federal Republic of Germany and the Grand Duchy of Luxembourg dated January 11, 2024 raises urgent legal …

Various innovations in the salary area Luxembourg

18.01.2024

There will be various changes to Luxembourg tax law at the start of 2024, particularly in the area of wages. Most of the changes result from the amendment of the …