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The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.

On 23 May 2024, the Luxembourg Minister of Finance presented a new draft law to Parliament, packed with notable tax provisions.

In its latest market watch, the AFM places a spotlight on notifications of substantial holdings and gross short positions in response to the ongoing public discourse on the issue.

What funds providing debt finance in the EU need to know about new EU rules for loan origination funds.

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

Transition finance provides options for borrowers and issuers who are not able or willing to commit to green and sustainability principles in their financing options, as they are transitioning their businesses onto the path towards a sustainable future.

The Luxembourg Government has announced a series of measures aiming at providing tax relief for companies and self-employed individuals in order to address the adverse economic impact of the Covid-19 crisis.