German Foreign Tax Act and Luxembourg Funds Publishing with authorisation of Agefi, Avril 2023 Effective 1 January 2022, investors in Luxembourg investment funds resident in Germany may be subject to controlled foreign corporation (CFC) rules under the German Foreign Tax Act if the investment fund invests in assets through subsidiaries not resident in Germany. CFC …
CSSF-SFDR Data Collection – Deadline for Submission of Initial Reports: 15 June 2023 The CSSF has published a communication on SFDR data collection on 24 March 2023 in accordance with its Communication dated 27 July 2022, in which it announces a data collection exercise in relation to the precontractual disclosures on Regulation (EU) 2019/2088 on …
On 20 March 2018, France and Luxembourg signed a new bilateral tax convention for the avoidance of double taxation and the prevention of tax evasion with respect to income and wealth tax. Entering the post-BEPS era (OECD Action Plan on Base Erosion and Profit Shifting), the new treaty includes, for instance, the Principal Purpose Test …
New Double Tax Treaty Between Luxembourg and France Read More »
