Mensuel de novembre 2023 - Emploi / Droit

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No more room for taxpayers’ mistakes
By Romain BAROAN, Senior Counsel Tax Compliance, Dentons Luxembourg   Tax compliance is becoming increasingly challenging for taxpayers due to frequent changes in legislation and increased reporting requirements. This trend has confirmed on 28 March 2023, when the Luxembourg government tabled a bill proposing major changes to the General Tax Law (the “AO”) and some related laws (the Bill). While the claimed purpose of the Bill is to simplify and modernise tax procedures, it also clearly reduces taxpayers’ rights as many proposed measures set a more stringent framework when dealing with the tax administration (the ACD), which leaves little room for any negligence.   On 25 October 2023, the Chamber of Civil Servants and Public Employees (Chambre...
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