An overview by ATOZ Tax Advisers, Taxand Luxembourg
Tax experts from our Luxembourg member firm ATOZ Tax Advisers have recently published the October edition of their ATOZ Insights report, exploring major tax updates in Luxembourg and Europe more widely.
In Luxembourg, new draft laws propose a start-up tax credit to spur innovation, a comprehensive property tax reform introducing a land mobilisation levy, and the transposition of DAC9 and Pillar Two rules with detailed reporting and deferred tax guidance. Further highlights include refinements to the carried interest regime and updates to Luxembourg’s double tax treaty network, enhancing cross-border certainty.
At the EU level, the report reviews the Danish Presidency’s tax priorities, ongoing reforms to the DAC framework, limited progress on the Transfer Pricing, BEFIT and Unshell proposals, and discussions on Pillar Two implementation, tax simplification, the CORE proposal, and start-up incentives.
You can read the full report here.