Legislative Clarification on the Luxembourg Reverse Hybrid Entity Tax Rule with Retroactive Effect
On 23 December 2022, the Luxembourg reverse hybrid rule provided by Article 168quater of the modified Luxembourg Income Tax Law (“Article 168quarter LITL”) was officially amended with the passing of the Luxembourg Budget Law for 2023.
Chambers Global Practice Guide Banking & Finance 2022: Luxembourg
In this guide, Arnaud Arrecgros, Maurice Honnen, Sophie Spano and Despoina Souroviki look at the latest trends and developments in the banking and finance market in Luxembourg.
Luxembourg: Important Clarification for AIFs Regarding Appointment of RR / RC
On 12 October 2022, Luxembourg’s Registration Duty, Estate and VAT Authority, the Administration de l’enregistrement, des domaines et de la TVA (“AED”) confirmed that unregulated alternative investment funds (“AIFs”) subject to its AML / CFT supervision are legally required to appoint two individuals responsible for AML / CFT.
Chambers Global Practice Guide to Private Equity 2022: Luxembourg
An expert legal commentary and analysis on the key developments and trends in private equity in Luxembourg, 2022.