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11 March 2021

In Luxembourg the travel expenses for business trips are reimbursed either based on actual expenses or based on per diems.The applicable rules have been amended by the government regulation of 18December 2020, which entered into force on 1 January 2021¹.Please find below detailed information...

/en-gb/insights/advisory-en/travel-accommodation-expenses-2021
03 March 2021

As indicated in our payroll alert of 2 November 2020 about the draft law regarding the State budget for 2021¹, this law² has introduced a new article 115 no. 13a regarding the profit-sharing premium into the modified law of 4 December 1967 on income tax (LIR). On 11 February 2021, the tax...

/en-gb/insights/advisory-en/profit-sharing-premium
22 December 2020

In its press release of 21.12.2020, the Ministry of Finance granted an extension for the filing of the 2019 tax returns.Below we give you more information.Download

/en-gb/insights/tax-services-en/new-deadline-for-2019-tax-returns-march-31,-2021
02 November 2020

The 2021 budget draft law (n°7666) has been submitted to Parliament on 14 October 2020. This draft law includes measures that are important for employees and employers and that we summarize below.The reader should note that these are proposals that are subject to the approval of the deputies...

/en-gb/insights/advisory-en/2021-state-budget-important-measures-for-employees-and-employers
10 August 2020

Following the withdrawal of the United Kingdom from the European Union on 1 February 2020, British nationals and their family members are no longer considered citizens of the European Union.However, if they resided in Luxembourg on that date, they retain their right of residence in Luxembourg...

/en-gb/insights/advisory-en/new-procedure-for-issuing-residence-documents-for-uk-nationals-and-their-family-members
08 July 2020

The law of 4 June 4 2020 (Memorial A n°476), which came into force on 9 June 2020, introduces a legal framework for the employment of interns and students.The new provisions regulate internships which are part of an educational institution’s training program (compulsory) as well as practical...

/en-gb/insights/advisory-en/introduction-of-an-internship-regime-for-interns-and-students
18 May 2020

The concept of fixed establishment (FE ) is of utmost importance in the EU VAT law, provided that it works as a tool for determining the services' place of supply. Moreover, it confirms which jurisdiction is entitled to collect the VAT and ensures the avoidance of conflicts between States that...

/en-gb/insights/tax-services-en/vat-news
12 May 2020

Cyber threats are constantly growing in size and complexity. In the last couple of weeks, the world and Luxembourg have witnessed an increase in cyber-attacks. Hackers are aware that due to the COVID-19 crisis, many people are actively working remotely. As an organisation, are you therefore...

/en-gb/insights/advisory-en/penetration-testing
22 April 2020

On 21 March 2020, the Luxembourg Parliament adopted the bill n°7465 related to reportable cross-borders arrangement (hereafter the “Law”).The Law aims at transposing the provisions of the EU Directive 2018/822 of 25May 2008 (also commonly known as “DAC 6”) modifying the Directive 2011/16/UE as...

/en-gb/insights/tax-services-en/mandatory-disclosure-rules-dac-6-directive-implemented-into-luxembourg-law
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