31/12/2014
The Luxembourg budget law for 2015 and the law introducing measures for the future (“paquet d’avenir”) have been adopted on 19 December 2014. Relevant tax provisions are summarised in the following document:
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The Luxembourg budget law for 2015 and the law introducing measures for the future (“paquet d’avenir”) have been adopted on 19 December 2014. Relevant tax provisions are summarised in the following document:
On 1st July 2020, the CSSF released its Circular 20/743, thereby partially amending Circular letter 19/716. On the same day, the CSSF also enacted Regulation CSSF 20-02, thereby setting up a first list of "equivalent" jurisdictions under the national third country regime (1).