Case Law Review 2017/18

This review provides an overview of important judgments in Luxembourg tax law of late 2017 and 2018. Discussed case law relates to the qualification of income from a redemption of shares not followed by a capital reduction; the definition of partnerships under Luxembourg tax law; the requirement to motivate an objection against VAT assessments; the exchange of tax information; the taxation of in-kind benefits in the hands of employees that are also shareholders and day-to-day managers of the employing company; and the definition of regular accounts as well as the final character of a minimum tax assessment and the scope of review of the director of the Luxembourg direct tax authority.