An analysis by ATOZ, Taxand Luxembourg
Our Lux member firm, ATOZ has published its first insights for 2026, which outline key updates including:
- The tax authorities are launching a new online procedure for Pillar Two compliance
- Analysis of permanent establishment risks connected to cross‑border remote work
- Beneficial ownership and its importance in the treaty and EU directive benefits
- Luxembourg’s implementation of DAC8, which expands tax transparency, especially for crypto-asset service providers
- Analysis of a new Luxembourg District Court judgement on the application of administrative VAT penalties and its implications for taxpayers
- Legislative updates, including a new draft law that would allow deferred payment of minimum share capital for SARLs
- An overview of the UAE Federal Tax Authority’s new Corporate Tax Guide on Advance Pricing Agreements
Tax experts from our Lux member firm, ATOZ, have published a detailed analysis of the updates, which you can read in full here.
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