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Carried Interest 2.0: Luxembourg Modernises Its Tax Treatment for Fund Managers

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

New Tax Measures Designed to Reinforce Luxembourg’s Attractiveness

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

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