ARTICLE · 28 FEBRUARY 2025

News On Luxembourg Funds

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Luxembourg has recently introduced significant updates regarding residence certificates for investment funds.

LuxembourgFinance and Banking

Arnone & Sicomo

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News on Luxembourg Funds: Residence Certificates and Circular LG - A. No. 61 of 24.11.2024

Luxembourg has recently introduced significant updates regarding residence certificates for investment funds.

These changes, outlined in Circular LG - A. No. 61 of November 24, 2024, aim to make the country even more competitive internationally and ensure greater tax transparency.

News on Luxembourg Funds: What Are Tax Residence Certificates for Investment Funds?

Tax residence certificates are documents issued by the Luxembourg tax authorities that certify the tax residency of an investment fund. This certificate allows funds to benefit from the double taxation treaties (DTA) signed by Luxembourg with other countries, thereby reducing taxation on income generated from international investments.

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