Training Session

Mar 18, 2021
9:00 AM


Mar 18, 2021
12:00 PM
Where ?
This is an online training
Who ?
Sophie Richard
Yves Philippart de Foy


The law of 21 December 2018 and the law of 20 December 2019 implement into domestic tax law the measures of the anti-tax avoidance directives ATAD I and ATAD II in Luxembourg. Several measures (interest limitation rules, controlled foreign companies rules, general anti-abuse rules, and intra-EU hybrid rules) have applied since 2019, whilst other measures (enlarged scope of the anti-hybrid rules and exit taxation) apply since 1 January 2020, and the rules on reverse hybrids will apply as from 2022. 

This online training session allows the attendees to get an understanding of the ATAD I and ATAD II measures implemented in Luxembourg tax law as well as their impact on Luxembourg investments structures and to address their questions to the experts.


  • Presentation of the ATAD I and ATAD II measures implemented in domestic tax law
  • Focus on the interest limitation and anti-hybrid rules
  • Impact of the ATAD I and ATAD II measures on investment structures involving Luxembourg entities


Yves Philippart de Foy (Senior Associate, Tax Law, Arendt & Medernach),
Sophie Richard (Senior Tax Knowledge Management Lawyer, Arendt & Medernach).

Target Group

Tax managers, tax directors, accountants, managing directors, heads of compliance, finance directors, legal advisers.


3 hours.






For any information, please contact us by e-mail

Related Content

Yves Philippart de Foy

Yves Philippart de Foy is a Senior Associate in the Tax Law practice of Arendt & Medernach where he advises on both national and international tax issues focusing on private equity, real estate and finance transactions as well as private wealth structuring for Luxembourg resident and non-resident high net worth individuals. Prior to joining Arendt & Medernach in 2015, he worked as a senior tax advisor with one of the Big Four firms in Luxembourg where he advised on regulated and unregulated real estate investment structures, holding and financing activities and cross-border corporate reorganisations. Within this role, he also provided clients with assistance in their day-to-day queries and w...

Discover the Author

Arendt & Medernach SA

41A, Avenue JF Kennedy L-2082 Luxembourg

T (352) 40 78 78 1
F (352) 40 78 04