The right to deduct VAT is not an automatic privilege for Luxembourg holdings; it is a hard-won position that must be defended with rigorous documentation and a deep understanding of CJEU principles.
Accueil Expertise : Emprunts Obligataires Luxembourg Espace Ingénierie Financière Emprunts Obligataires : Levier Stratégique au Luxembourg Sommaire de l'article Mécanisme de l'obligation Cadre Légal & Éligibilité L'Obligation Convertible Analyse par…
Accueil Masterclass: Distributions en Droit des Sociétés Luxembourgeois Table des matières détaillée 1. Introduction & Cadre Légal 2. S.à r.l. vs S.A. : Le Match 3. Distributions sur Fonds Propres…
Que vous soyez résident luxembourgeois ou travailleur frontalier (français, belge ou allemand), les règles varient selon votre situation familiale et le montant de vos revenus. Entre les seuils de 30 000 €, 36 000 € ou 100 000 €, il est facile de s'y perdre.
VAT RECOVERY PROCEDURE FOR EU BUSINESSES IN ANOTHER MEMBER STATE (9th Directive) Reimbursement of foreign VAT: a right for European companies European companies benefit from the right to reimbursement of VAT paid in Member States where they are not established. However, this reimbursement is subject to certain conditions.
Filing of the annual financial statements Lux Gaap In the complex landscape of business operations, the filing of annual financial statements stands as a pivotal requirement, not only ensuring regulatory…
On 17 July 2024, Draft Law No. 8414 was presented to the Luxembourg Parliament (Chambre des Députés) introducing significant tax reforms aimed at bolstering the competitiveness and appeal of Luxembourg for businesses, investors, and international talent.
OLISTONE Newsletter: Taxation of Crypto-Assets in Luxembourg and Europe (2026)
Effective from 1st August 2024, the new residential lease reform in Luxembourg has several implications for accounting practices, particularly for landlords and property management entities. Below are the key accounting impacts.
Deductibility of operating expenses According to tax law, businesses have the option to deduct operating expenses, i.e expenses incurred for business purposes. It is important to note that only expenses directly linked to the professional activity of the company can be deducted.