Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules
On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, clarifying the interpretation of the Collective Investment Vehicle carve-out from reverse hybrid rules under Art. 168quater(2) of the Luxembourg Income Tax Law.
Legal Considerations for Artificial Intelligence in the Life Sciences Sector
This blogpost explores the evolving legal landscape governing AI in life sciences, with a focus on medical device regulation, data protection and intellectual property.
Luxembourg introduces carried interest tax reform
Luxembourg Government’s Draft Bill No. 8590 introduces carried interest tax reforms from 2026, with reduced tax or exemptions, aiming to boost its appeal as a top European fund hub.
European Commission Updates High-Risk Third Countries List
The European Commission adopted a Delegated Regulation (EU/2025/1184) amending its list of high-risk third countries under the Anti-Money Laundering and Anti-Terrorism Financing Directive.
Stibbeblog
In our blog posts, we provide you with updates, best practices and insights into recent caselaw and legislative developments relating to public law, commercial litigation, environment and planning law, energy law and digital law across different jurisdictions.