The Legal 500

Publishing firms

Legal Developments Worldwide

Articles contributed by Wildgen

View the listing for Wildgen

END OF "1929 HOLDING COMPANY" REGIME

October 2010 - Tax & Private Client. Legal Developments by Wildgen .

More articles by this firm.

After the ruling of the European Commission and the transitional period allowing the 1929 Holding Companies to survive until 31 December 2010, the 1929 Holding Company tax regime will soon disappear and the 1929 Holding Companies will, as from 1 January 2011, become fully taxable companies. In certain cases such change of status will, on the one hand, not have any major impact on the tax situation of such “newly” taxable company, whereas, on the other hand, such change may have substantial impact on the tax situation of the concerned companies and further tailored tax planning would definitely be advisable.  

News Analysis: A Closer Look at the Luxembourg-Qatar Tax Treaty

July 2010 - Tax & Private Client. Legal Developments by Wildgen .

More articles by this firm.

The Luxembourg-Qatar tax treaty, which was signed on July 3, 2009, and is generally based on the OECD model tax convention, came into force on April 9. This article will discuss the main features of the treaty. (For prior coverage, see Doc 2010-9902 or 2010 WTD 86-9; for the French text of the treaty, see Doc 2009-21556.)

The Handbook of Competition Enforcement Agencies

September 2009 - EU & Competition. Legal Developments by Wildgen .

More articles by this firm.

A Global Competition Review special report published in association with: Wildgen

WITHHOLDING TAX ON DIVIDENDS DISTRIBUTED BY A FINNISH COMPANY TO A LUXEMBOURG SICAV IS DISCRIMINATOR

September 2009 - Litigation & Dispute Resolution. Legal Developments by Wildgen .

More articles by this firm.

This judgement gives possibilities to investment funds to claim a refund of withholding taxes unduly paid in the Member States where they made investments.

Luxembourg-Hong Kong Double Tax Treaty: The Best of Both Worlds

August 2009 - Tax & Private Client. Legal Developments by Wildgen .

More articles by this firm.

On 20 January 2009, the bilateral treaty for the avoidance of double taxation between the Hong Kong SAR and the Grand-Duchy of Luxembourg (the Treaty) entered into force in both jurisdictions. The Treaty has retroactive effect, and is applicable as from 1 January 2008 with respect to Luxembourg and as from 1 April 2008 with respect to Hong Kong.

DOUBLE TAX TREATY (“DTT”) BETWEEN LUXEMBOURG AND THE UNITED ARAB EMIRATES

August 2009 - Tax & Private Client. Legal Developments by Wildgen .

More articles by this firm.

Luxembourg currently has 52 double tax treaties in force and 22 in the course of negotiation or ratification. An interesting addition to this is the recently ratified double tax treaty between the United Arab Emirates (UAE) and Luxembourg (the “DTT”) which aims to enhance economic cooperation between both countries.

Unemployment Benefit in Luxembourg

August 2009 - Employment. Legal Developments by Wildgen .

More articles by this firm.

In these financially precarious times, it is an unfortunate reality that more and more people in Luxembourg (as elsewhere) are having recourse to unemployment benefit as companies downsize to cope with the crisis. It is important therefore to know our rights to unemployment benefit (chômage) often for peace of mind as much for anything else. This article shall deal only with employees (salariés). Self-employed people can receive unemployment benefit (contrary to popular opinion) but this shall not be treated here. It must be stated from the outset that social security legislation is horrendously complex and intricate and each particular case must be judged on its merits. A general overview shall, however, try to be given here.