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News & Analysis

Doing Business in Venezuela 2026

02 March 2026 by Baker McKenzie - Venezuela

As Venezuela is transitioning into a new chapter of its history new investment opportunities may appear on the horizon. In this edition of Doing Business in Venezuela we present a comprehensive guide designed to help global investors, companies, and decision makers understand the legal and regulatory framework of the country.
News & Analysis

Venezuela: Hydrocarbon Fuels Benefit from Temporary Tax Relief

02 March 2026 by Baker McKenzie - Venezuela

On 9 January 2026, Decree No. 5,207 (“Decree”) was published in Official Gazette No. 43,292, under which the sales and imports of hydrocarbon fuels were exonerated from VAT, import tax, customs duties and "any other tax, rate or special contribution applicable".
News & Analysis

Luxembourg: Baker McKenzie Luxembourg Appoints Two Counsels — Antonio Merino and Chiara Bardini

08 August 2025 by Baker McKenzie - Luxembourg

Baker McKenzie Luxembourg is pleased to announce two significant appointments within its market-leading Tax Practice Group, reinforcing its commitment to delivering top-tier expertise and fostering talent.
News & Analysis

Luxembourg: Clearer and broader tax framework announced for carried interest to attract fund managers

08 August 2025 by Baker McKenzie - Luxembourg

On 24 July 2025, Draft Bill No. 8590 was introduced before the Luxembourg Parliament. It proposes to clarify and broaden the tax treatment of carried interest in Luxembourg to make it more aligned with the alternative investment fund (AIF) industry trends.
News & Analysis

Venezuela: Baker McKenzie Venezuela advises Bardinet on strategic acquisition of Cacique Rum Brand from Diageo

01 August 2025 by Baker McKenzie - Venezuela

Baker McKenzie Venezuela is pleased to announce its role as legal counsel to Bardinet, S.A. in its successful acquisition of the renowned Cacique rum brand from Diageo plc. This strategic transaction marks a significant milestone in Bardinet's expansion into the Latin American market and reinforces its position as a leading global spirits company.
News & Analysis

Luxembourg: VAT and director's fees — end of the story in Luxembourg?

17 March 2025 by Baker McKenzie

On 22 November 2024, the Luxembourg District Court (LDC) issued its decision on a pending case on director's fees
News & Analysis

Luxembourg: Key tax changes for companies in 2025

23 December 2024 by Baker McKenzie

To boost Luxembourg's attractiveness, the Luxembourg Parliament adopted two tax bills on 11 December 2024
News & Analysis

Baker McKenzie Luxembourg Unveils New Tax Controversy and Dispute Resolution Brochure

16 December 2024 by Baker McKenzie

Baker McKenzie Luxembourg is delighted to share our latest brochure recently released
News & Analysis

Luxembourg: Luxembourg Pillar 2 law to be amended

12 July 2024 by Baker McKenzie Luxembourg

As the OECD published a fourth set of guidance on Pillar 2, Luxembourg released a bill to implement the first three.
News & Analysis

VAT reporting obligations in the Digital Age: any risk for personal data processing?

13 July 2023 by Baker McKenzie - Luxembourg : Florence D’Ath – Senior Associate, IPTech; Antonio Merino – Senior Tax Associate, VAT

On 3 March 2023, the European Data Protection Supervisor (hereafter, the “EDPS”) responded to the EU Commission’s consultation dated 10 January 2023 on the legislative proposal on VAT reporting obligations, assessing the potential impact on the right to personal data protection, within the package “VAT in the Digital Age”.
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