News
Useful Luxembourg court case on interest free loans
05 December 2023
Interest free loans – new Luxembourg court case provides useful clarifications regarding their qualification as debt or equity.
Publications
News
Minimum Net Wealth Tax (“minNWT”) regime considered partially unconstitutional
30 November 2023
The constitution court ruled partially unconstitutional the minimum net wealth tax in Luxembourg. See below the positive impact of such decision.
News
New double tax treaty between Luxembourg and the UK
19 July 2023
On 19 July 2023, the new convention for the elimination of double taxation (the “New Convention”) between Luxembourg and the United Kingdom (the “Contracting...
News
Luxembourg upgrades its legislative toolbox for the fund industry
14 July 2023
This new law aims to further increase the competitiveness of the Luxembourg fund centre. The amendments affect the Law of 2010 on UCIs, the Law of 2007 on SIFs, the Law of 2004 on SICARs,...
News
All roads lead to Luxembourg – why the Grand Duchy matters to Asia Pacific private capital
31 May 2023
Luxembourg is the largest centre for funds in the world outside the United States (U.S.). The country offers much for Australian PE investors. We look at what makes it so attractive.
Insights and Analysis
Carried interest schemes for asset managers
21 March 2023
During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate,...
News
ATAD 3 or the importance of adequate substance
08 August 2022
At its dawn, the ATAD 3 Proposal and its adverse tax consequences were considered by some as the demise of international investment and holding structures. Others pointed out the...
Insights and Analysis
Carried interest schemes for asset managers
17 June 2022
During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate,...
News
With a new year, brings a new rate . . . the transition from LIBOR is now here
01 March 2022
In March 2021, the Financial Conduct Authority (FCA) and the ICE Benchmark Administration, the administrator of LIBOR, announced that sterling, euro, Swiss franc and Japanese yen LIBOR...
