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Mensuel de mars 2024 - Emploi / Droit

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Tax controversy series: Administrative court of appeal judgment on US branch
By Emilien LEBAS and Valentine PLATEAU, KPMG Luxembourg*   On 30 January 2024, the Luxembourg administrative Court of Appeal (Cour administrative, 30 janvier 2024, n°49145C) confirmed the decision rendered by the Luxembourg administrative court of first instance (Tribunal administratif, 26 mai 2023, n°45030) to deny the status of permanent establishment (“PE”) to the United States of America (“US”) branch of a Luxembourg resident company (or the taxpayer) given the facts and circumstances of the case. It also rejected the taxpayer’s argument based on a violation of the principle of legitimate expectation, allegedly established by several elements including one tax assessment issued in 2013.   Summary of the...
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