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Advisory PSF de Support : Rapport d’Analyse de Risques et Rapport Descriptif
Le Rapport d’Analyse de Risques et le Rapport Descriptif doivent être soumis à la CSSF dans les 7 mois après la date de clôture et décrivent la situation du PSF de support sur l’année fiscale qui vient de s’écouler, comme stipulé dans les Circulaires CSSF 12/544 et 19/727.
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    Tax News Alert Luxembourg Administrative Tribunal judgment on the tax treatment of share class redemption 09 Mar 2023
    On 27 January 2023, the Luxembourg Administrative Tribunal (the “Tribunal”) pronounced its judgment in case n° 42432 relating to the tax treatment of
    Tax News Alert Latest ATAD III Developments 01 Feb 2023
    On 17 January 2023, the Committee on Economic and Monetary Affairs of the EU Parliament adopted a number of recommendations for amendments to the draft
    Tax News Alert Luxembourg 2023 Budget Law approved 27 Dec 2022
    On 12 October 2022, the 2023 draft budget law no. 8080 (“Draft Law”) was introduced to the Luxembourg Parliament. As the current period is characterized by
    Tax News Alert European Union reaches an agreement on minimum corporate tax 19 Dec 2022
    Further to our tax alert “European Union reaches an agreement on minimum corporate tax”, we would like to share information on the measure concerning Pillar 2.
    Tax News Alert Decrease of Luxembourg VAT rates for year 2023 13 Dec 2022
    Further to our tax alert “Luxembourg’s newly proposed tax measures”, we would like to share information on the measure concerning the decrease of Luxembourg
    Tax News Alert Luxembourg’s newly proposed tax measures 26 Oct 2022
    On 12 October 2022, the 2023 draft budget law no. 8080 (‘‘Draft Budget Law‘‘) was introduced to the Luxembourg Parliament. Due to the current economic
    IFRS Example Consolidated Financial Statements 2022 03 Oct 2022
    The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and
    Advisory Annual AML/CFT report for PFS 24 Mar 2022
    CSSF has released a new Circular on 14 October for IT/Cloud Outsourcing. This new Circular replaces the prior authorisation requirement with a prior
    Tax Tips 3 Things you should know about Tax Advances 25 Jan 2022
    Luxembourg Companies have to pay quarterly tax advances for Corporate Income Tax (CIT), Municipal Business Tax (MBT) and Net Wealth Tax (NWT) upon request from
    9 of 25 article
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