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New France-Luxembourg Double Tax Treaty

New France-Luxembourg Double Tax Treaty
11/05/2018

On 20 March 2018, France and Luxembourg signed a new Double Tax Treaty (“DTT”). The aim of the new DTT is to replace the existing treaty that was signed in 1958, and amended 4 times in subsequent years.

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Case Law on Private Wealth Management

Case Law on Private Wealth Management
04/04/2018

The Luxembourg Income Tax Code assesses Luxembourg taxpayers differently, depending upon whether they realise business income or income from private financial wealth management. In case of business income, any capital gain will be taxable, as a matter of principle,

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New Circular Letter on stock option plans

New Circular Letter on stock option plans
01/12/2017

As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the tax regime of stock option plans has been amended. On 29 November 2017, the head of the Luxembourg tax authorities (Administration des contributions directes) issued Circular Letter L.I.R. - No. 104/2 

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Mr. Bruno Gasparotto

Tax changes for 2018 disclosed in the new budget bill
17/10/2017

On 11 October 2017, and for the last time before next year’s parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 2018 (“Bill”) N° 7200 to Parliament (Chambre des De?pute?s).

The main tax-related provisions of the Bill are laid out below in detail and include inter alia:

-  changes to the tax treatment of capital gains in the case of business restructurings;

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Mr. David Maria

The Luxembourg Double Tax Treaties Network
13/06/2017

Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of cross border trade and investments

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Swiss corporate tax reform III sent back to parliament with new proposal expected in spring 2017 – significant tax rate reduction expected in 2019

Swiss corporate tax reform III sent back to parliament with new proposal expected in spring 2017 – significant tax rate reduction expected in 2019
13/02/2017

On 12 February 2017, the Swiss corporate tax reform III (CTR III) bill was not approved by Swiss voters requiring Swiss government and parliament to alter the reform proposal. The revised bill is expected in spring 2017 and should enter into force in 2019 at the earliest. The vote is however not connected with the tax rate reductions announced by many Swiss cantons. As planned, reductions are likely to enter into effect as of 2019.

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Mrs. Raquel Guevara

TAX UPDATE Q1 2017
26/01/2017

The purpose of this update is to inform you of aspects of 2017 tax reform that entered into force as of 1 January 2017. Indeed, the Luxembourg law implementing such tax reform was published in the official gazette on 27 December 2016.

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Mr. David Maria

Roundup of 2017 Tax News
25/01/2017

Since 1 January 2017, the overall corporate income tax rate of Luxembourg has been reduced from 29.22% to 27.08%. The new rate takes into account the corporate income tax (‘CIT’) as such (reduced to 19% instead of 21%), the solidarity surtax of 7% calculated on the CIT and the municipal business tax of 6.75% for the city of Luxembourg. It should be noted that this rate of 27.08% will be further reduced to 26.01% from 2018.

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Le Luxembourg n'est pas un paradis fiscal pour les belges fortunés

Le Luxembourg n'est pas un paradis fiscal pour les belges fortunés
27/12/2016

De plus en plus de Belges déménagent au Luxembourg. On peut observer cette tendance depuis quelques années déjà. Selon les médias, il est fort probable que leur départ soit motivé par le souhait de payer moins d'impôts. Mais est-ce bien correct ? La pression fiscale que les grandes fortunes subissent au Luxembourg n'est en effet pas plus faible qu'en Belgique.

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The Luxembourg Double Tax Treaties Network

The Luxembourg Double Tax Treaties Network
06/12/2016

Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of cross border trade and investments. Its major role in matter of international trade in the sectors of banking and finance, investment funds and holding companies has  for a consequence that a strong network of double tax treaties has been developed over the years.

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