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Luxembourg - Main New 2016 Tax Measures At A Glance

17 December 2015

Tax Alert

Today, the Luxembourg Parliament (Chambre des Députés) voted three different laws(*), which deal respectively with (i) the Luxembourg Budget 2016, (ii) new Luxembourg tax measures and (iii) the amendment of the Luxembourg participation exemption regime and other Luxembourg tax regimes.

The most important aspects, from a Luxembourg tax perspective, of these newly voted laws, are set out in our Newsletter "Luxembourg - Main New 2016 Tax Measures At A Glance"

(*)The Luxembourg Parliament decided to exempt itself form the second vote. The laws voted today will only become effective once (i) the exemption of the second vote has been agreed by the Council of State (Conseil d'Etat), such agreement being required for the exemption to become effective, and (ii) the laws have been published in the Luxembourg Official Gazette (Mémorial A).


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