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Exceptional client service, without exception
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BDO announces financial results 2023

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Exceptional client service, without exception
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BDO in Luxembourg
A global organisation with strong local roots


BDO: 166 countries - one organisation - globally connected
Uniquely built to provide exceptional client service, always and everywhere
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Join the BDO family in Luxembourg
Discover your opportunities now
Learn more

BDO announces financial results 2023

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Exceptional client service, without exception
Discover our range of services!
Learn more

BDO in Luxembourg
A global organisation with strong local roots


BDO: 166 countries - one organisation - globally connected
Uniquely built to provide exceptional client service, always and everywhere
Read More

Join the BDO family in Luxembourg
Discover your opportunities now
Learn more

BDO announces financial results 2023

Learn more

Exceptional client service, without exception
Discover our range of services!
Learn more

BDO in Luxembourg
A global organisation with strong local roots


BDO: 166 countries - one organisation - globally connected
Uniquely built to provide exceptional client service, always and everywhere
Read More

Join the BDO family in Luxembourg
Discover your opportunities now
Learn more




FEATURED TOPICS

Business Talks by BDO
Business Talks by BDO

INTRODUCING AIFMD II

In the latest Business Talks podcast, BDO’s Jessica Ott, Assurance Partner, and
Rafael Aguilera, Partner in Advisory Distribution and Asset Management, discuss
the enhanced rules around AIFMD II, how it will impact actors in the EU and
beyond, and how the regulation may evolve.

Read More
Business Talks by BDO

LET’S MEET DORA

The European Union’s Digital Operational Resilience Act (“DORA”), a regulation
aimed at enhancing the resilience of financial entities to digital disruptions,
officially came into force on January 16, 2023 and will be applied from
January 17, 2025. In the second episode of BDO Business Talks,
Veronika Macháčková-Koch, Director of IT Audit, and Othmane Mouline, Senior
Manager in ICT Security and Compliance, discuss the entities affected by DORA
and provide insights on how companies can effectively navigate their compliance
journey under this new legislative framework.

Read More



INSIGHTS

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Newsletter
Telework Regime in 2024
26 September 2024
The objective of this "Payroll alert" is to summarise the tax and social
security rules applicable in 2024. Social security rules In order to best
respond to the changing legal framework for teleworking, the member states of
the European Union have drawn up a new framework agreement in the field of
social security. This framework agreement follows the expiry of the transitional
period that had been in place until June 30, 2023. The agreement facilitates
cross-border teleworking by raising the thresholds enabling the teleworker to
remain subject to the social security legislation of the Member State where the
employer's head office is located.
Read More
Newsletter
Luxembourg Business Registers
25 September 2024
New corporate filing formalities regarding the national identification number –
go live on 12 November 2024 On 18 January 2022, the Luxembourg Trade and
Companies Register (“RCS”), being part of the Luxembourg Business Registers
(“LBR”), released a communication concerning the introduction of new formalities
to be fulfilled in relation to the registration of individuals. The initially
envisaged implementation was postponed several times due to technical issues. On
6 September 2024, the LBR released a public notice that the new filing
formalities shall be applicable as from 12 November 2024. Apart of the technical
changes being implemented by the LBR with respect to the filing processes, the
main aspect of the new filing formalities will be the registration of a
Luxembourg national identification number with the RCS. Please find hereafter
the most important points of the new filing formalities.  
Read More
Newsletter
Changes in the employment relationship
10 September 2024
The Law of 24 July 2024 (hereinafter "the Law") transposing the Directive (EU)
of 20 June 2019 on transparent and predictable working conditions in the
European Union came into force on 4 August 2024. This means a number of changes
for both employers and employees.
Read More
Newsletter
2024 Recent updates on Private Wealth Management Companies (“SPF”)
5 September 2024
In the course of the year 2024, there have been several updates on the SPF tax
regime in Luxembourg: on 4 June 2024, the Luxembourg tax authorities issued a
circular L.I.R. no. 159/2 (the “Circular”) to provide guidance on the tax
residency certificates to be issued to private wealth management companies “SPF”
under domestic law; on 17 July 2024, the Luxembourg parliament has issued a
draft law (n°8414) amending notably the amended law of 11 May 2007, on the
creation of a SPF (the “Draft Law”).
Read More
News
Même les biens expropriés peuvent être soumis à TVA
7 August 2024
Le 11 juillet 2024, la Cour de Justice de l'Union Européenne (CJUE) a rendu un
arrêt dans l'affaire C‑182/23 [Makowit] portant sur l'assujettissement à la taxe
sur la valeur ajoutée des biens expropriés. Cet arrêt clarifie la question de
savoir si la transmission de la propriété d'un terrain agricole, contre
indemnisation, en vertu d'une décision d'expropriation prise par une autorité
publique, constitue une livraison de biens taxable au sens de la directive
2006/112/CE.
Read More
News
Qualified Intermediary regime: Extension of the QI certification deadlines
2 August 2024
On August 1st, 2024, the IRS issued a tax alert informing the Qualified
Intermediaries (“QIs”) community about a new calendar regarding the forthcoming
QI certification granting additional time to certain QIs. In a nutshell, the
deadlines have been extended as follows: Should the QI be eligible for a QI
Periodic Review Waiver with respect to 2021 or 2022, the deadline to submit the
Certification and the Periodic Audit Waiver request has been postponed to
November 1st, 2024. For QIs subject to an external review for the QI Application
Period 2021-2023 and that have selected 2021 or 2022 for the Periodic Review,
the deadline to submit the QI Certification has been postponed to November 1st,
2024. For QIs that have selected 2023 for the Periodic Review, the deadline to
submit the QI Certification is still March 1st, 2025. IMPORTANT ALL QIs must
select the Periodic Review Year on the QI Application and Account Management
System (QAAMS) Portal by November 1st, 2024. The extensions are automatic and,
apart from selecting the Periodic Review Year on the QAAMS Portal, do not
require additional steps on behalf of QIs to obtain the extension.    
Read More
News
Withholding agents: Partial suspension of U.S. – Russia income tax treaty
31 July 2024
On June 21, 2024, the IRS issued Announcement 2024-261 notifying of the partial
suspension of the United States – Russia income tax treaty. The suspension will
take effect both for taxes withheld at source and in respect of other taxes on
August 16, 2024, and will continue until otherwise decided by the two
governments. Consequently, Qualified Intermediaries (“QIs”) are required to
start withholding at the statutory 30% tax rate on payments of U.S. source
income made to recipients that may have previously been granted with treaty
benefits under the U.S. - Russia income tax treaty.   IRS Announcement 2024-26
Read More
Business Talks by BDO
Let’s meet DORA
4 July 2024
The European Union’s Digital Operational Resilience Act (“DORA”), a regulation
aimed at enhancing the resilience of financial entities to digital disruptions,
officially came into force on January 16, 2023 and will be applied from
January 17, 2025. In the second episode of BDO Business Talks,
Veronika Macháčková-Koch, Director of IT Audit, and Othmane Mouline, Senior
Manager in ICT Security and Compliance, discuss the entities affected by DORA
and provide insights on how companies can effectively navigate their compliance
journey under this new legislative framework.
Read More
Business Talks by BDO
Introducing AIFMD II
27 June 2024
In the latest Business Talks podcast, BDO’s Jessica Ott, Assurance Partner, and
Rafael Aguilera, Partner in Advisory Distribution and Asset Management, discuss
the enhanced rules around AIFMD II, how it will impact actors in the EU and
beyond, and how the regulation may evolve.
Read More
Publication
BDO report: Businesses need to adapt their approach to risk
10 June 2024
Businesses need to change the way they respond to global risks if they want to
stay competitive, according to a new report from accountancy and business
advisory firm BDO. The firm’s annual risk report found that business leaders are
facing almost permanent disruption. Indeed, 84% of respondents to its survey
said that the global risk landscape is now more defined by crisis than at any
time in recent history.
Read More

See All


OUR SERVICES

Tailored solutions for each client
Advisory
BDO Advisory provides companies with a range of corporate finance, employment
advisory, HR advisory, technology advisory and compliance & regulatory advisory
services in Luxembourg. By examining the situation and the requirements of each
performance or compliance factor together with you, we offer you a combination
of know-how and financial, organisational, functional, human resources and
technical expertise.
Read More
Audit & Assurance
BDO Audit provides companies with a range of external audit, internal audit,
compliance, information technology audit and other assurance services in
Luxembourg. An audit is not just about checking figures. Our in-depth knowledge
of your business and requirements means we serve you as your trusted partner.
Read More
Business Services & Outsourcing
BDO Business Services & Outsourcing provides companies with a range of
corporate, accounting, payroll, tax compliance and fund administration services
to support their growth and changing requirements within local markets and
around the globe. By immersing ourselves in your business we are in the position
to fully understand your specific needs and to support the implementation of
your business strategy.
Read More
Tax
BDO Tax provides companies with a range of direct tax advisory, indirect tax
advisory, tax regulatory services and transfer pricing services in Luxembourg.
Efficient management of a group or company calls for a tax strategy that is part
and parcel of the decision-making process.
Read More


OUR UPCOMING EVENTS & WEBINARS

16Oct2024
SeminarLuxembourg

LATEST TAX REGULATORY NEWS: QI, FATCA AND OTHER AEOI REGULATIONS ON 16TH OCTOBER
2024

We are delighted to invite you to join our joint seminar on the latest Tax
Regulatory developments on the 16th of October 2024 at 14:00. The speakers Mrs.
Sylvie Maestri, her team and  Mrs. Laétitia Carroz from the ABBL will discuss
and share the latest insights about the ever-evolving landscape of the U.S.
Qualified Intermediary regime, the FATCA/CRS regulations and other reporting &
withholding regimes likely to be impacting your organization. The seminar will
be followed by a Q&A session. WHY SHOULD YOU ATTEND? The seminar is aimed at tax
and operations professionals. We will explore different critical and challenging
topics, including digital assets reporting, key takeaways from the ongoing QI
Certification cycle, the new EU withholding tax framework and many more. The
speakers will as well share with you the exclusive insights drawn from recent
interactions with the IRS and best operational practices to ensure your
organization is at the forefront of compliance. Registration is free of charge
and open until 08th October 2024.  Please note that the number of participants
to this event is limited so registrations will be dealt on a first come first
serve basis.

Register now


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