Month: March 2022

ATAD III

ATAD III The Directive Proposal for Reporting Requirements Applicable to Shell Companies

ATAD III Knocking on Luxembourg’s Door: The Directive Proposal for Reporting Requirements Applicable to Shell Companies   On 22 December 2021, the European Commission published a proposal for a Directive introducing rules against the use of shell companies in the European Union (Directive 2021/0434, hereafter the “Proposal”). The Proposal is also known in practice as …

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luxemburgische-immobilien-auellensteuer

Luxembourg Real Estate Withholding Tax/Tax Declaration Obligations for UCIs

Luxembourg Real Estate Withholding Tax/Tax Declaration Obligations for UCIs The Luxembourg law of 19 December 2020 (hereafter “the Law”)[1] introduced a real estate levy of 20% on real estate income realized by investment vehicles holding real estate located in Luxembourg directly, either through partnerships or through FCPs. As of the accounting year 2021, investment vehicles …

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