On 28 March 2023, the Luxembourg Government submitted a draft law (8186) to Parliament aimed at modernizing the procedures applicable to taxpayers by amending the general tax law (“Abgabenordnung”) and certain related laws on various points. In the draft law, the section 4 AO is proposed to be introduced in paragraph 171 of the general tax law. This new section provides new transfer pricing regulatory requirements for taxpayers performing transactions with associated enterprises.

One day before the submission of the draft law above, the Luxembourg Government submitted a draft regulation (61388) aimed at providing the details for application of the proposed section 4 AO in paragraph 171 of the general tax law. The draft law and regulation will be in force as of 1 of January 2024 (if approved).

  • Overview of the upcoming regulations
  • Companies falling in the scope
  • Transactions falling in the scope
  • Type of documentations
  • Minimum thresholds
  • Documentation requirements
  • Filing requirements
  • Exemptions
  • Fines and penalties
  • Entry into force
  • Takeaways
Date and time
  • Friday, 9th June 2023.
  • 10:00 AM – 11:10 AM.
  • 60 min (webinar) + 10 min (questions).

Join us for this webinar by registering via this link.


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