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.
You will find content about:
Real estate vehicles – withholding tax on dividends
CIVs – comparable analysis
Real estate investments – French partnerships
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