LEGAL

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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Luxembourg Parliament passes DAC 6 law

News radar: On 21 March 2020, the Luxembourg Parliament discussed and voted in favor of the bill implementing the DAC 6 Regulation in national law which was last amended by bill no 749510. The amended and now implemented bill (bill no 74959) extends the exemptions from the reporting obligations to expert-comptables, auditors, and lawyers and also …

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Commercial Court submits regulations regarding Register of Beneficial Owners to ECJ for interpretation

AIQUNITED is providing information on a decision of the Luxemburg Commercial Court to submit questions in relation to Art. 15, Section 1 of the RBO Law to the European Court of Justice (“ECJ”). Art. 15 of the RBO Law restricts access to the Register of Beneficial Owners (the “RBO”) to public authorities, notaries and financial …

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RR and RC at the Crossroads Between Company Law and AIFMD

On 25 November 2019, the CSSF published its FAQs titled Persons involved in AML/CFT for a Luxembourg Investment Fund or Investment Fund Manager supervised by the CSSF for AML/CFT purposes (hereinafter referred to as the “FAQs”). The FAQs remind the management and supervisory bodies of Luxembourg investment funds , AIFMs, and UCITS management companies regulated …

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Amending Directive 2018/822/EU (“DAC 6”) in Luxembourg

Scope and Regulatory Facts In its fifth Directive 2018/822/EU (generally referred to as “DAC 6”) amending Directive 2011/16/EU on disclosure requirements for cross-border tax arrangements of 25 May 2018, the Council of the European Union requires the Member States to implement statutory reporting obligations for cross-border (tax) arrangements by 31 December 2019. The implementation of DAC 6 in the …

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Anti-Tax Avoidance Directive II – Luxembourg Implements ATAD II Directive

Executive Summary With the law of 20 December 2019[1], Luxembourg has implemented the EU Directive ATAD II into national law with effect from 1 January 2020 by Articles 168ter and 168quater of L.I.R.[2] The directive as well as the law are intended to address so-called “hybrid mismatches” between associated enterprises and, in general, to take stronger action against tax-saving …

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German Tax Reporting and Partial Exemptions for German Investors

German Tax Reporting and Partial Exemptions for German Investors Following the introduction of the new German Investment Tax Act (“InvStG”) of 1 January 2018, the new regulations must be taken into account for the first time at the level of the investors based in Germany when preparing tax returns for the tax year 2018. 1. …

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