Luxembourg

Julien Lamotte of Deloitte Luxembourg explains how the new regime positions the country as a leading destination for alternative investment funds while providing tax-efficient treatment

Using tax to enhance its standing as a funds location is behind Luxembourg’s measures aimed at clarifying ATAD 2 and making its carried interest regime more attractive

Edouard Authamayou of Deloitte Luxembourg explains an Administrative Tribunal ruling that clarifies the distinction between modification requests and formal tax claims, highlighting procedural requirements for taxpayers submitting claims to the grand duchy’s tax authorities

Luxembourg’s reform agenda continues at pace in 2025, with targeted measures for start-ups and alternative investment funds