Through our engagements, we encounter real-world cases that help business leaders anticipate their challenges. We have therefore gathered the key topics — CIT, VAT and tax measures — to better guide you.
Stay informed on tax and accounting news in Luxembourg
Guide to the Luxembourg AIFM regime under the law of 12 July 2013: AIF perimeter, registered versus authorised AIFM, capital and substance, third-party AIFM platforms and the AIFMD II changes effective 16 April 2026.
Guide to carried interest taxation in Luxembourg under Bill 8590 in force since 1 January 2026: contractual carry taxed at one quarter of the global rate, participation-linked carry under the capital gains framework, broadened scope of beneficiaries and structuring implications for sponsors.
Guide to the general partner of a Luxembourg SCSp: corporate form (SARL or SA), minimum capital, the 5% AIF safe harbour from municipal business tax, GP economics, the GP-as-AIFM question and substance requirements.
Guide to the Luxembourg RAIF under the law of 23 July 2016: well-informed investor test, mandatory external authorised AIFM, subscription-tax regime and the Risk-Capital RAIF route.
Guide to the Luxembourg reverse hybrid rules under Article 168quater LIR introduced by ATAD 2: when an SCSp becomes liable to corporate income tax, the 50% associated-investor test and the CIV carve-out clarified by Circular L.I.R. n° 168quater/2 of 12 August 2025.
Approval and filing deadlines for annual accounts with the RCS, late-filing surcharges and possible sanctions in practice for companies and directors.