GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
Luxembourg · Proposed legislation
Luxembourg proposes lower corporate tax rates and wider income bands
On 7 October 2026, Luxembourg’s Government deposited Budget Bill 8800, proposing lower corporate income tax rates and higher income-band thresholds. Its incomplete application-year clause prevents a reliable start year being established from the deposited text.
Luxembourg · Proposed legislation
Luxembourg proposes higher digital and green investment credits
On 7 October 2026, Luxembourg’s Government deposited Budget Bill 8800, proposing higher credits for qualifying digital transformation and ecological or energy transition expenditure. The deposited Bill leaves the relevant application year incomplete.
Luxembourg · Proposed legislation
Luxembourg proposes ending the 17-year income-tax loss limit
On 7 October 2026, Luxembourg’s Government deposited Budget Bill 8800, proposing to remove the 17-year income-tax loss carry-forward limit. The deposited application-year clause is incomplete, so the proposal does not establish a reliable start year.