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  1. The current land tax in Luxembourg dates back to the 1930s. Its reform has been part of the political discussion for years. The reform of the land tax is a key element of the package of measures to combat the increasing housing shortage in Luxembourg, which the government has presented together with the introduction of a tax on the mobilisation of land and a tax on the non-occupation of housing.

  2. Les sanctions financières sont des mesures restrictives prises à l’encontre de personnes ou d'entités dans le but de mettre un terme à certains comportements délictueux. Au Luxembourg, le ministère des Finances est compétent pour traiter de toutes les questions et contestations relatives à l'exécution de ces interdictions et mesures restrictives.

  3. This page publishes official information by the Luxembourg Government regarding the LuxLetters.

  4. At the European Council in June 2000, the member states reached an agreement to work towards full implementation of the exchange of information between tax authorities at the European level. The 2008 economic and financial crisis hastened the initiatives towards greater tax transparency and the fight against aggressive tax planning.