EU investigates Luxembourg transfer pricing rulings | KPMG | BE

EU: Investigation of Luxembourg transfer pricing rulings

Investigation of Luxembourg transfer pricing rulings

The European Commission (EC) today published a non-confidential version of an October 2014 decision to open an investigation into transfer pricing arrangements and tax rulings issued by Luxembourg to companies of a multinational entity.


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  • The decision sets out the factual and legal basis for the EC’s preliminary view that one of these rulings constitutes state aid. 
  • The decision states that the EC will continue its investigation, taking into account comments submitted in the course of the procedure, pending a final decision on whether the ruling is compatible with EU law on state aid.
  • Similar decisions were published in September 2014 in respect of rulings issued by Ireland, Luxembourg and the Netherlands for multinational groups.

Read the EC release


Read a January 2015 report [PDF 171 KB] prepared by KPMG’s EU Tax Centre: EU Commission publishes a decision on its state aid investigation into Luxembourg tax rulings issued to Amazon

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