The provisions that are expected to have the most significant impact in particular on cross border investments and the main outstanding points that need clarification are summarised in the document to be downloaded below.

The Luxembourg parliament also ratified a double tax treaty with Kosovo, as well as protocols to the double tax treaties with Belgium and Uzbekistan.

Please click here to download the full Newsflash

 

You will find content about:

Real estate vehicles – withholding tax on dividends

CIVs – comparable analysis

Real estate investments – French partnerships

Permanent establishment

Commuters

The tax treaty signed on 8 December 2017 between Kosovo and Luxembourg

The protocol to the double tax treaty between Belgium and Luxembourg signed on 5 December 2017

The protocol to the double tax treaty between Uzbekistan and Luxembourg signed on 18 September 2017

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Egalement disponible en français ci-dessous.

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