On 13 July 2021, the Luxembourg Administrative Court issued seven rulings in the so-called "Panama Papers" cases. The Panama Papers cases mainly concerned the question of the enforceability of the professional secrecy of attorneys registered with the Luxembourg Bar ("Luxembourg attorneys") in the context of tax audits conducted by the tax authorities, following the revelations of the international consortium of investigative journalists regarding the so-called "Panama Papers" tax structuring.

The Luxembourg Administrative Court essentially overturned the first instance judgments by recognizing the right of the tax authorities to initiate investigations on the basis of the general tax surveillance regime and the right to request information from Luxembourg attorneys in this context. Furthermore, the Luxembourg Administrative Court ruled that the professional secrecy of Luxembourg attorneys solicited as third parties within the framework of a tax audit conducted by the tax authorities could not be invoked.