Publications
Tax, accounting and legal insights for companies and entrepreneurs in Luxembourg.
What are the electronic invoicing obligations in Luxembourg in 2026?
For a LuxCo trading B2B, the question is no longer "if" but "how". B2G obligations, the EN 16931 standard, the Peppol network and pressure from the Belgian and French markets: what to prepare now.
Read the article →Filing a tax return in Luxembourg
Who must file, the thresholds for residents and cross-border workers, and how to recover overpaid tax.
Read the article Corporate LawDistributions under Luxembourg company law
Dividends, interim dividends and reserves: the rules to follow before any distribution.
Read the article VATLuxembourg VAT deduction for holding companies
Passive or active holding: when a holding company can recover VAT on its costs.
Read the article TaxGlobal minimum taxation in Luxembourg: Pillar Two
The 15% minimum tax for multinational groups: scope, calculation and obligations.
Read the article Investment FundsLuxembourg SCSp-RAIF fund structure: a guide for US sponsors
Structure, AIFM, tax treatment and launch timeline for a RAIF set up as an SCSp.
Read the article TaxIs market volatility dictating your exit strategy?
Real estate gains and significant shareholdings: how the timing of a sale changes the tax bill.
Read the article Corporate LawBond issues in Luxembourg
How bond issues work, the legal framework and eligibility, including convertible bonds.
Read the article Corporate LawDeferred capital contributions: the 2026 SARL reform
Incorporating an SARL without a blocking certificate: rules, limits and creditor protection.
Read the article TaxLuxembourg 2026: the guide to private rental income
How rents are taxed, deductible costs and depreciation for private landlords.
Read the article TaxYour tax return in Luxembourg
Steps, deadlines and the documents to gather for your Luxembourg tax return.
Read the article VATForeign VAT refunds for EU businesses (Directive 2008/9/EC)
Recovering VAT paid in another Member State: conditions, deadlines and procedure.
Read the article AccountingFiling annual accounts in Luxembourg
Deadlines, formats and penalties: what every company must file with the RCS.
Read the article TaxBill No. 8414: Luxembourg's main tax reforms
Tax cuts and other measures: what changes for individuals and businesses.
Read the article TaxNews flash: the taxation of crypto-assets in Europe in 2026
A comparative overview of how crypto-assets are taxed in Luxembourg and across Europe.
Read the article AccountingResidential lease reform in Luxembourg: what it means under LuxGAAP
How the lease reform affects the accounting treatment of contracts under Luxembourg GAAP.
Read the article TaxDeductibility of operating expenses in Luxembourg
Which costs are deductible, within what limits, and how to document them.
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Frequently asked questions
Can a Luxembourg holding company recover VAT on its operating expenses?
In principle, a Luxembourg holding company (Soparfi) is considered a passive taxable person. It cannot recover VAT on its expenses if its activity is limited to simply holding shares.
The active management exception ("immixtion"): if the holding company provides paid services to its subsidiaries, it acquires a right to deduct VAT. To understand the precise criteria, read our full analysis.
What are the electronic invoicing obligations in Luxembourg in 2026?
For a Luxembourg company (LuxCo) selling its services or products to other businesses (B2B), the question is no longer "if" but "how" to adapt to make sure its invoices get paid. Olistone helps you automate this transition. Find all the details in our dedicated article on electronic invoicing.
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