On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450 with the Luxembourg parliament. One of the most important corporate tax measures concern the reduction of the maximum corporate income tax rate from the current 26.01 ... (more)
On February 26, 2019, Professor Steffen Lampert and 11 students of the Bachelor of Business Law course of the University of Osnabrück visited bepartners in Düsseldorf. The students presented their seminar papers focusing on tax law. The seminar papers covered a ... (more)
Last week, the Düsseldorf Fiscal Court published a decision in which it again classifies distributions from a Luxembourg SICAV organised as a corporation as qualifying intercompany dividends to be exempted in Germany under the old DBA Luxembourg applicable until 2013 ... (more)