Interest free loans – new Luxembourg court case provides useful clarifications regarding their qualification as debt or equity. On 23 November 2023, the Luxembourg Court of Appel (“LCA”) ruled on the debt or equity...more
The constitution court ruled partially unconstitutional the minimum net wealth tax in Luxembourg. See below the positive impact of such decision....more
On 19 July 2023, the new convention for the elimination of double taxation (the “New Convention”) between Luxembourg and the United Kingdom (the “Contracting States”) and its protocol were ratified by the Luxembourg Chamber...more
This new law aims to further increase the competitiveness of the Luxembourg fund centre. The amendments affect the Law of 2010 on UCIs, the Law of 2007 on SIFs, the Law of 2004 on SICARs, the Law of 2013 on AIFMs and the Law...more
7/17/2023
/ AIFM ,
Asset Management ,
Capital Formation ,
Capital Raising ,
Competition ,
ELTIF ,
Investment Funds ,
Luxembourg ,
Pension Funds ,
Private Equity Funds ,
Real Estate Investments ,
Reserved Alternative Investment Funds (RAIF) ,
Venture Capital
Luxembourg is the largest centre for funds in the world outside the United States (U.S.). The country offers much for Australian PE investors. We look at what makes it so attractive....more
The Luxembourg law on securitisation dated 22 March 2004 (the “Securitisation Law”) has been tremendously successful in providing a flexible and secure framework for Luxembourg securitisation vehicles (“SVs”), attracting a...more
The Luxembourg law on securitisation dated 22 March 2004 (the “Securitisation Law”) has been tremendously successful in providing a flexible and secure framework for Luxembourg securitisation vehicles (“SVs”), attracting a...more
The law of 20 June 2020 extended the measures concerning the holding of meetings in companies and other certain legal persons without the physical presence of the participants, initially provided for in the Grand Ducal...more
9/24/2020
/ Coronavirus/COVID-19 ,
Corporate Taxes ,
Infectious Diseases ,
International Tax Issues ,
Luxembourg ,
OECD ,
Relief Measures ,
Shareholder Meetings ,
Tax Planning ,
Tax Treaty ,
Virtual Meetings
On 14 December 2017, the Luxembourg Parliament (Chambre des Députés) approved the draft law (n° 7200) on the 2018 budget including certain tax measures (the "Law"). ...more
Yesterday, the director of the Luxembourg indirect tax administration (administration de l'enregistrement et des domaines) issued circular n° 782 dated 2 January 2017 (the "Circular"). The Circular recalls the main changes...more
The law relating to country-by-country ("CbC") declaration obligations (the "Law") was published on 27 December 2016 and entered into force last week.
The Law transposes EU Council Directive 2016/881 of 25 May 2016 (the...more