Luxembourg tax procedures, controversy and litigation

There are many pitfalls in the Luxembourg tax procedures that can be easily overlooked. This may quickly result in tax penalties and disputes for companies, as well as liability issues for those in charge.

A profound knowledge of tax procedures is therefore key to preventing disputes from arising in the first place. But not each and every tax dispute can be avoided. There has been a steady increase in tax disputes in the last few years, and this trend will continue. However, tax disputes are often lost, not on the merits of a case, but by ignoring the formal steps of proceedings and by executing an improper litigation strategy.

Tax professionals need to gain a better understanding of the tax procedural law. This will empower them to better prevent, manage and solve tax disputes. This course will give a holistic overview of Luxembourg tax procedures, controversy, and litigation for direct taxes (income, business and wealth tax), for VAT and other taxes.

By the end of this training, participants will:

• have a greater understanding of the rights and obligations of taxpayers in Luxembourg;
• acquire tax knowledge that helps them to prevent and manage disputes;
• become aware of the tax penalty and tax liability regime;
• be able to identify the risk of tax evasion and fraud in their organisation and during the anti-money laundering review process for new clients;
• have a bigger picture of the information and formal powers of the tax administration.

• Tax penalties for non-compliance in case of tax and VAT returns not or lately filed, incomplete or incorrect (incl. calculation of deadlines)
• Tax enforcement in case of non-payment (incl. statute of limitations and liability for unpaid taxes)
• Tax evasion and fraud (incl. reporting obligation for money laundering of predicate tax offences)
• Tax and VAT audits (domestic and jointly with foreign tax authorities)
• Tax controversy and overview of the remedies for taxpayers to challenge tax assessments and penalties
• Tax reporting and exchange of information (automatic, on request, spontaneous)
• Mutual agreement procedure and arbitration (particularly for transfer pricing disputes)
• Tax litigation in the Luxembourg courts and beyond

This training is coordinated by Begga Sigurdardottir, Tax Partner, and Marie-Isabelle Richardin, VAT Partner.

It will be delivered by experienced directors and senior managers from the Tax Controversy & Dispute Resolution team of PwC Luxembourg.

Marie-Isabelle Richardin is a partner at PwC with over two decades of experience in VAT practice, specialising in assisting financial services operators with indirect-taxation strategies to ensure compliance and reduce tax burdens at both Luxembourg and international levels. She has held leadership roles within PwC’s VAT practice and gained international experience through assignments in New York and London. Marie-Isabelle is a frequent speaker and trainer on VAT for financial services, a guest lecturer at the University of Luxembourg, and has chaired the VAT working group of the Luxembourg Private Equity Association. She also represents PwC Luxembourg in VAT groups of key industry associations including ALFI and EFAMA. Her expertise covers financial transactions, investment funds, asset management, and VAT compliance, with notable client projects involving private equity, real estate, hedge funds, management companies, and banks.