January 2018

Event 06.02.2018 – German Real Estate Investors’ Council

Leave a Comment / LUXEMBOURG, GENERAL

Dear Sir or Madam,   we would like to point out the following event to you: https://www.ic-icf.com/en/events/1st-german-real-estate-investors-council-english/#1467139030907-16191e27-030c   We will present the fiscal and legal requirements of real estate transactions from a Luxembourg perspective and would be happy to meet you there.   See you soon, Your AIQUNITED team

German Withholding Tax on Distributions Made to Luxembourg Companies

Leave a Comment / LEGAL, LUXEMBOURG, Quellensteuer, TAX, GENERAL

CJEU Deems German Anti-Abuse Rule Set Forth in Paragraph 50d(3) of the EStG an Infringement   Executive Summary One of the most unfortunate German tax legislations was deemed an infringement by the Court of Justice of the European Union (CJEU) on December 20, 2017: Paragraph 50d(3) of the German Income Tax Act (Einkommensteuergesetz, EStG) pertaining to the …

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