Domestic tax controversy, encompassing both (i) objections against assessments or hierarchical appeals against other individual decisions and (ii) subsequent appeals before the courts, continues to increase in volume. In 2022, for the first time, the administrative tribunal (first instance court competent for litigation on direct taxes) and the administrative court (appeal court) issued more than 200 judgments dealing with tax matters.

Our experts give an insight into the key topics in Luxembourg tax controversy including:

  • Exchange of information
  • Guarantee call assessments against current or former legal representatives of companies failing to pay their taxes
  • Hidden distribution of profits and the special tax regime for the taxation of income from intellectual property
  • A recent important judgement on the tax treatment of the repurchase and cancellation of a class of shares, and more

Download the chapter below!

Downloads

Tax Controversy: Trends and Developments

Luxembourg