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New Luxembourg regime to deal with dormant accounts

The Lux­em­bourg Par­lia­ment is cur­rent­ly de­bat­ing a draft bill to solve the chal­leng­ing is­sue of in­ac­tive bank ac­counts, safes and in­sur­ance con­tracts.

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Eq­ui­ty to­kens and shares: sim­i­lar but not quite so

A dig­i­tal world calls for dig­i­tal as­sets. In­vestors’ in­ter­est in eq­ui­ty to­kens as a new way to in­vest and get own­er­ship in a com­pa­ny is on the rise.

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Starbucks & Fiat cases: new EU framework to enforce arm’s length transfer pricing under State aid rules

On 24 September 2019, the EU General Court upheld the Commission’s decision that Fiat received unlawful State aid from Luxembourg, and at the same time annulled the decision which had found the same with respect to Starbucks in the Netherlands.

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Pre-2015 Luxembourg tax rulings to expire end of 2019