Luxembourg

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

Revenue Statistics: Key findings for Luxembourg

The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Luxembourg decreased by 0.5 percentage points from 39.7% in 2018 to 39.2% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

OECD releases BEPS Action 14 reports for Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden

The work on BEPS Action 14 continues with today's publication of the stage 2 peer review monitoring reports of the seven jurisdictions in batch 2: Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden.

Making Dispute Resolution More Effective – MAP Peer Review Report, Luxembourg (Stage 2) - Inclusive Framework on BEPS: Action 14

Taxing Energy Use: Key findings for Luxembourg

This country note explains how Luxembourg taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

Luxembourg deposits its instrument of ratification for the Multilateral BEPS Convention

Today, Luxembourg deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

Taxation Household Savings: Key findings for Luxembourg

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

OECD releases second round of peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms

As part of continuing efforts to improve the international tax framework and tax certainty, the OECD has released the second round of analyses of individual country efforts to improve dispute resolution mechanisms. These seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.

Making Dispute Resolution More Effective – MAP Peer Review Report, Luxembourg (Stage 1) - Inclusive Framework on BEPS: Action 14