Luxembourg

On 28 August 2026, the Luxembourg Administration des Contributions Directes (ACD) officially launched the pilot phase of its Enhanced Cooperative Compliance Program (ECCP), aligning with the OECD’s Guidance on Cooperative Compliance and the global shift towards real-time tax transparency. The program targets qualifying large taxpayers—typically multinational enterprises with significant cross-border operations and a robust tax […]

On 19 August 2026, the Luxembourg Administration des Contributions Directes (ACD) published a comprehensive reminder on the tax treatment of meal vouchers (chèques-repas) under the Luxembourg Income Tax Law (LIR), specifically Article 115, paragraph 16bis. The guidance clarifies the conditions under which meal vouchers remain exempt from income tax and social security contributions for employees,

As of 17 August 2026, the Luxembourg Tax Administration has issued an official alert regarding a sophisticated and persistent email phishing campaign targeting taxpayers residing in the Grand Duchy and across international borders. The fraudulent operation involves the mass distribution of counterfeit electronic communications that meticulously mimic the official branding tone and terminology of the

On 6 August 2026, the Luxembourg Direct Tax Administration (ACD) issued a newsletter reminding multinational enterprise groups and large domestic groups of their reporting obligations under the Pillar Two minimum effective taxation law (Law of 22 December 2023). The reminder aligns with the EU Directive 2022/2523 and the OECD GloBE rules, which require constituent entities