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Luxembourg: Guidance on Amount B simplified transfer pricing approach

Applicable to operating years beginning on or after January 1, 2025

June 1, 2026

The Luxembourg tax authorities issued Circular L.I.R. No. 56/2 – 56bis/2 (April 13, 2026) clarifying the application of certain income tax provisions.

The circular provides guidance on the application of articles 56 and 56bis of the Luxembourg income tax law, including rules on transfer pricing and their interaction with the scope of OECD's Amount B.

The circular is applicable to operating years beginning on or after January 1, 2025.


For more information, contact a KPMG tax professional in Luxembourg:

Sophie Boulanger | sophie.boulanger@kpmg.lu

Filip Vukovic | filip.vukovic@kpmg.lu

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