The new carried interest regime applicable to Luxembourg‑resident individuals provides for:
A reduced personal income tax rate of 11.45% on contractual carried interest, i.e. carried interest not materialised through a...more
1/28/2026
/ Alternative Investment Funds ,
Carried Interest ,
EU ,
Financial Services Industry ,
Income Taxes ,
Investment Funds ,
Luxembourg ,
New Legislation ,
Private Equity ,
Tax Planning ,
Taxation
Following months of speculation, the Chancellor of the Exchequer Rachel Reeves has delivered her second Autumn Budget. Read a breakdown from our tax experts below.
Against a backdrop of elusive economic growth, increasing...more
12/1/2025
/ Budgets ,
Business Taxes ,
Capital Gains ,
Capital Gains Tax ,
Corporate Taxes ,
Entrepreneurs ,
HM Treasury ,
HMRC ,
Income Taxes ,
National Insurance Contributions ,
Property Tax ,
Stamp Duty Land Tax ,
Tax Legislation ,
Tax Planning ,
Tax Reform ,
Taxation ,
Transfer Pricing ,
UK ,
Value-Added Tax (VAT)
On 22 August 2025, the Luxembourg tax authorities issued a second circular (Circular) on the reverse hybrid entity rules, this time clarifying the exemption applicable to collective investment vehicles (CIV Exemption)....more
On 24 July 2025, the Luxembourg government introduced Bill No. 8590 (the Bill), which proposes a new competitive carried interest tax regime with the stated objectives being: to create a legal framework that fosters the...more