ATAD II – Law adopted

The Luxembourg Parliament voted to approve the law implementing the EU Anti Tax Avoidance Directive regarding hybrid mismatches with third countries (“ATAD 2”) into Luxembourg domestic law (the “Law”). Search for: Recent Posts ATAD II – Law adopted 2020 Budget law...

2020 Budget law – Expiry of pre-2015 advance tax agreements

The main tax measure relates to the expiry of advance tax agreements (ATAs) issued by direct tax authorities before 1 January 2015. Those ATAs will no longer be valid after tax year 2019 (no change made to the initial bill in this respect), but taxpayers will be...