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