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By Emilien LEBAS, Partner, Head of International Tax, Tax controversy dispute resolution leader Valentine PLATEAU, Manager, International Tax, KPMG Luxembourg
On 17 September 2025, the Luxembourg Administrative Tribunal (Tribunal Administratif, 17 septembre 2025, n°47603) (the “Administrative Tribunal” or the “Tribunal”) had to rule on whether a domestic permanent establishment (« PE ») existed, based on the facts and circumstances of the case.
Summary of the case
In April 2018, the Luxembourg tax authorities issued a lump-sum assessment (taxation d’office) under §217 of the General Tax Law (Abgabenordnung, “AO”) against a law firm constituted under the legal form of a partnership (société en...
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