Omnibus bill 6847

On 5 August 2015 the bill of law 6847 (the “Bill”) introducing major corporate tax measures was submitted to the Luxembourg Parliament. This Bill aims mainly:

  • to transpose into Luxembourg domestic tax law anti-hybrid and anti-abuse rules amending the Luxembourg parent subsidiary regime;
  • to amend the Luxembourg tax unit regime so that it is in line with the case law of the European Court of the European Union;
  • to amend the Luxembourg exit tax regime; and
  • to introduce certain other tax measures.

More information on the content of the Bill is available in the article: “Major corporate tax measures in Luxembourg - Bill of Law 6847” published on our website.