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An analysis by ATOZ Tax Advisers, Taxand Luxembourg
On 24 May, the Luxembourg parliament published a draft law amending the minimum net wealth tax rules as well as the participation exemption and the Luxembourg rules on partial liquidations.
This draft law notably provides welcome flexibility in introducing an optionality for some tax exemptions, as well as welcome legal clarifications following the recent Luxembourg case law on the constitutionality of the minimum net wealth tax and on the redemption of classes of shares.
International & Corporate Tax Partner, Petya Dimitrova, and Chief Knowledge Officer, Marie Bentley, from ATOZ Tax Advisers, our member firm in Luxembourg, provide an overview of the main tax measures of this draft law.
Read the analysis here.
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