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  • 04-10-2023

With a recent draft law and decree on tax proceedings, the Luxembourg government aims to specify future transfer pricing obligations applicable to certain Luxembourg companies. 

"The Luxembourg and European tax landscape has faced profound changes over the last decade, and transfer pricing is no exception" says Audrey Derep.  "All Luxembourg companies should carry out an in-depth review of their own situation to assess whether they could be subject to the reinforced transfer pricing reporting obligations" adds Isabelle Absalon.

In their article published in the Paperjam, Audrey and Isabelle offer readers an overview of the changes related to transfer pricing to be expected from the 2024 tax year.

Source: Paperjam – October 2023

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