Tax Controversy: Trends and developments in Luxembourg

With more than 160 judgements issued in direct tax litigation in 2023, last year has seen numerous developments in the field. This publication analyses statistics on the corporate tax and personal income tax cases of 2023 and focuses on a few selected direct tax topics that shaped the Luxembourg tax controversy landscape. Our specialists give an insight on the key topics such as:

1. Share class redemption judgements (which you can also read more about in our news article: New case law on abusive use of a share class redemption; discussing the Administrative Court of Luxembourg’s final judgement on the matter as from 4 June 2024)
2. Debt or equity qualification – clarification and criteria
3. Minimum net wealth tax, and more!

They also provide their predictions for the remainder of 2024.

Download the chapter below!