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Cross-Border Transactions Taxation Luxembourg

White & Case LLP

Luxembourg’s Push for Private Capital Attractiveness and Competitiveness

White & Case LLP on

Luxembourg sharpens its private capital edge: permanent carried interest regime and clarified reverse hybrid carve-out....more

Herbert Smith Freehills Kramer

Luxembourg Reverse Hybrid Entity Rules: Clarifications Regarding the CIV Exemption

On 22 August 2025, the Luxembourg tax authorities issued a second circular (Circular) on the reverse hybrid entity rules, this time clarifying the exemption applicable to collective investment vehicles (CIV Exemption)....more

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