Implementation of the anti-tax avoidance directives ATAD I & II in Luxembourg


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.