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Tiberghien announces renewed Board of Directors
Thursday, 05 February 2026
Tiberghien is pleased to present the new composition of its Board of Directors.
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Luxembourg's new Carried Interest Tax Regime formally adopted
Wednesday, 28 January 2026
On 22 January 2026, the Luxembourg parliament approved Bill 8590, confirming the new carried interest regime with effect from 1 January 2026. Luxembourg now offers one of the most attractive…
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CSSF Circular 25/901: Modernisation and clarification of Luxembourg funds framework
Monday, 26 January 2026
On 19 December 2025, the Luxembourg’s financial sector supervisory authority (Commission de Surveillance du Secteur Financier – “CSSF”) published CSSF Circular 25/901 (the “Circular”) relating to specialized investment funds (“SIFs”),…
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Social security without borders: the 25% rule clarified
Thursday, 22 January 2026
Cross-border employment requires a well-considered, multidimensional approach, in which the determination of the applicable social security regime constitutes a crucial element. The European Court of Justice recently ruled that, for…
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Partner and Counsel Promotions at Tiberghien
Friday, 02 January 2026
We are proud to announce that Romina Abiuso has been appointed Partner at Tiberghien as of 1 January 2026. Romina joined our firm in 2008 and has since developed into…
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Introduction of deferred cash payment of minimum share capital for Luxembourg private limited liability companies
Wednesday, 24 December 2025
Opening bank accounts for newly formed entities has become an increasingly common challenge, both in Luxembourg and internationally. In Luxembourg, the incorporation of a private limited liability company (société à…
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Filing deadline extension until 30 June 2026 – QDMTT-returns 2024
Monday, 17 November 2025
Today, the Belgian tax authorities announced a general extension for filing the Qualified Domestic Minimum Top-up Tax (QDMTT) return, introduced by the Law of 19 December 2023 on the minimum…
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ITR World Tax 2026 Guide
Wednesday, 15 October 2025
We’re proud to share that Tiberghien has been recognised in the ITR World Tax 2026 Guide! Tier 1: Tax controversy; Tier 2: General Corporate Tax, Indirect tax, Transfer pricing In…
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Luxembourg on the path of implementation of AIFMD 2
Monday, 13 October 2025
Luxembourg has initiated the process of implementing Directive (EU) 2024/927 as regards delegation arrangements, liquidity risk management, supervisory reporting, the provision of depositary and custody services and loan origination by…
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Belgian cayman tax 2.1 partially overturned by the Constitutional Court: key takeaways
Tuesday, 23 September 2025
In its judgment of 18 September 2025, the Belgian Constitutional Court partially and very specifically annulled the reform of the Belgian look through legislation, nicknamed cayman tax 2.1, which entered…
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Promotions Senior Associates & Manager
Monday, 01 September 2025
It is with great pleasure and well-deserved pride that we announce that Ana-Laura Claes, Yoram Descheemaeker, Jolein Geuns, Thibault Haentjens, Mariëlle Ruell, Noreen Somers, Stephanie van Gils, Emile Van Tongerloo…
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New Luxembourg Circular clarifies the definition of a “Collective Investment Vehicle” for the purposes of its’ carve-out from the Reverse Hybrid Rules
Thursday, 28 August 2025
The newly released Circular L.I.R. n° 168quater/2 (the Circular), released on 12 August 2025, provides important guidance from the Luxembourg Direct Tax Administration (ACD) on the definition and interpretation of…
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Update: Programme Law published in the Belgian Official Gazette on 29 July 2025
Monday, 04 August 2025
After a bumpy ride, the Programme Law – which contains a number of tax measures – was approved by the parliament on 18 July 2025. On 29 July 2025, the…
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Luxembourg proposes major enhancements to carried interest regime
Thursday, 31 July 2025
On July 24, 2025, the Luxembourg government introduced draft bill n°8590, proposing a reform of the tax regime for carried interest. The legislation is designed to enhance the country's competitiveness…
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Tiberghien Lawyers ranked 'Band 1' in Private Wealth Law by Chambers 2025
Thursday, 24 July 2025
We are pleased to announce that Tiberghien Lawyers have been awarded a 'Band 1' ranking for the tenth time in Private Wealth Law by Chambers. Alain Van Geel, Gerd D.…
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Tiberghien shortlisted for ITR Tax Disputes Firm, Transfer Pricing Firm & Tax Firm of the Year
Monday, 14 July 2025
We are proud to announce that we’ve been shortlisted for the 2025 ITR EMEA Tax Awards in three categories! We’re competing for the award of Tax Disputes Firm, Transfer Pricing Firm…
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European Court of Human Rights confirms importance of fundamental rights in tax raids
Tuesday, 24 June 2025
On 6 February 2025, the European Court of Human Rights (ECHR) issued an important judgment in the case Italgomme Pneumatici S.R.L. and others v Italy. The ruling provides important insights…
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Exit tax on corporate emigration: text approved in the Finance Committee
Thursday, 12 June 2025
The coalition agreement of 31 January 2025 stated that the emigration of a legal entity would be treated for tax purposes as a notional liquidation of the legal entity. On…
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Luxembourg Administrative Court Requalifies Interest-Free Shareholder Loans as Equity for Tax Purposes
Tuesday, 06 May 2025
On 17 April 2025, the Luxembourg Administrative Court ("Court") issued an important decision concerning the (re)qualification of interest-free loans (IFLs) as hidden equity for tax purposes, offering further guidance on…
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New capital gains tax (and requiem for the Reynders tax)
Tuesday, 29 April 2025
More than two months following the coalition agreement, the initial contours of the anticipated solidarity contribution or capital gains tax are emerging. The preliminary drafts of the legislation, as disclosed…
