On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was submitted to the Luxembourg...more
8/1/2025
/ AIFM ,
Alternative Investment Fund Managers Directive (AIFMD) ,
Carried Interest ,
EU ,
Fund Managers ,
Income Taxes ,
Investment Funds ,
Luxembourg ,
Private Equity Funds ,
Private Funds ,
Proposed Legislation ,
Taxation
On 29 January 2025, the Luxembourg tax authorities published Circular L.I.R. n° 164/1 (Circular), which replaces the previous circular L.I.R. n° 164/1, dated 23 March 1998. The Circular updates the rules related to interest...more
On 17 July 2024, the Luxembourg government introduced, under new Bill n° 8414, a comprehensive legislative package meant to modernise and enhance Luxembourg’s tax system. ...more