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Luxembourg Tax Measures 2025

On 11 December 2024, the Luxembourg Parliament approved bills introducing major tax reforms to support businesses and individuals and providing long-awaited clarifications.

Stibbe advises Palex Medical

Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor.

Stibbe assists Schoolkracht

Stibbe assisted Schoolkracht, a private consortium consisting of AG Real Estate, EPICO², Rebel and Ethias, with the realisation of a DBFM (Design, Build, Finance, Maintain) programme for the first cluster of 27 Schools of Flanders.

Stibbe represents municipalities The Hague and Dordrecht in cases concerning inadequate funding of tasks under the Participation Act

Stibbe provides legal assistance to The Hague, Dordrecht and several other municipalities in ongoing cases concerning inadequate central government funding for social assistance tasks.

Stibbe vertegenwoordigt gemeenten Den Haag en Dordrecht in zaken over de ontoereikende financiering van de Participatiewet

Stibbe staat Den Haag, Dordrecht en verschillende andere gemeenten bij in lopende zaken over ontoereikende financiering van de bijstandstaak door het Rijk. Dit is een van de taken die gemeenten in medebewind uitvoeren.

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.

The Netherlands' Budget Day 2023

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

Private Equity in the Netherlands: a Tax Update

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

Human Rights Obligations of Companies: International Regulation and Shifts in Focus

This article explores the evolution of business and human rights law, examines the EU framework in this context, and highlights the significance of human rights due diligence for companies.

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.

New double tax treaty concluded with the United Kingdom ratified by Luxembourg

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

CBAM: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen

Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen.

Work-related Mobility of Persons Decree to enter into force on 1 July 2024

The Besluit werkgebonden personenmobiliteit (Work-related Mobility of Persons Decree) will entry into force on 1 July 2024.

Besluit werkgebonden personenmobiliteit treedt op 1 juli 2024 in werking

Op 1 juli 2024 treedt, als onderdeel van de Omgevingswet, het ‘Besluit werkgebonden personenmobiliteit’ in werking.

Rules against deforestation: the effect and coming into effect of the Deforestation Regulation

Developments regarding the regulation on deforestation. In this blog we address the most prominent matters.

Regels tegen ontbossing: de werking en inwerkingtreding van de Ontbossingsverordening

Ontwikkelingen op het gebied van de nieuwe regelgeving over ontbossing. In dit blog bespreken wij de belangrijkste punten.

Wetsvoorstel versterking waarborgfunctie Awb: een waardevolle stap voor algoritmische besluitvorming

In dit blog verkennen de auteurs of het wetsvoorstel Wet versterking waarborgfunctie Awb een waardevolle tussenstap kan zijn bij de regulering van waarborgen bij algoritmische besluitvorming, nu meer specifieke regels voorlopig nog uitblijven.

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