Luxembourg Updates Guidance on Tax Residence Certificates for Investment Funds
An analysis by Atoz Tax Advisors, Taxand Luxembourg Late in 2024, the Luxembourg tax authorities issued a new circular which provides updated administrative guidance on [...]
Taxation of Non-Residents on Spanish Rental Income
The tax treatment of holiday rental income earned by non-residents in Spain depends on whether it is classified as business income or real estate capital, [...]
A German Perspective On The Impact Of Global Tariffs
Rainald Vobbe, Peter Reingen and Sebastian Moos of Flick Gocke Schaumburg provide a detailed analysis of the global tariff landscape and its impact on international trade. The renaissance of tariffs The topic of tariffs is [...]
Germany: Permanent Establishments Not Considered Employers Under Tax Treaties
An overview by Flick Gocke Schaumburg, Taxand Germany Germany’s Federal Tax Court has recently ruled that foreign permanent establishments are not considered employers under tax [...]
In a landmark decision, the Administrative Court of Zug has clarified that the profit margin of a group company cannot be averaged over several years [...]
Luxembourg Introduces Start-Up Tax Credit to Boost Early-Stage Investment
The Luxembourg government has recently approved draft law n°8526, which introduces a start-up tax credit effective from 2026. The initiative aims to encourage investment in [...]
We use cookies to improve our site and your browsing experience. By continuing to browse the site you are agreeing to the use of cookies. More information can be found in our cookies policy
