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ARTICLE · 13 DECEMBER 2018

ATOZ Insights - February 2016

Atoz Tax Advisers
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Atoz Tax Advisers

Atoz Tax Advisers

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This first edition of the 2016 ATOZ Insights provides you with an overview of all Luxembourg tax measures which came into force at the beginning of this month.

LuxembourgTax
Atoz Tax Advisers
Atoz Tax Advisers

This first edition of the 2016 ATOZ Insights provides you with an overview of all Luxembourg tax measures which came into force at the beginning of this month.

Amendments to the participation exemption regime, the tax consolidation regime, the net wealth tax rules and to the minimum tax rules are only a few of the numerous tax changes introduced. We also present the changes to be introduced by tax treaties recently ratified by Luxembourg and their ratification status in other countries along with the dates of application. In 2016, with CRS becoming the new standard, Luxembourg is taking a big step in exchange of information in tax matters. This year, we will also see the birth of a new type of Luxembourg alternative investment fund called "reserved alternative investment fund" which will offer authorised AIFMs the opportunity to launch funds with the same benefits as specialised investment funds, but without prior supervisory approval, reducing "time to market".

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