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Private equity funds and alternative investments are about to be opened up to eager retail investors thanks to the upcoming new and improved ELTIF regulations.The word that is on everyone’s lips at the moment is inflation. Its effects are widespread and pernicious: a higher cost of living, a...
The package of measures adopted recently by the Luxembourg government to tackle inflation foresees a temporary decrease of the Luxembourg VAT rates for the period from 1st January 2023 to 31st December 2023.In particular, to the exception of the super-reduced rate (3%), the current Luxembourg...
During the Covid-19 pandemic and in order to open up telework to border workers, Luxembourg had negotiated with its neighboring countries (France, Belgium and Germany) transitional agreements to suspend the applicable counters for the determination of the tolerance thresholds in tax and social...
Over the years, Luxembourg became a leading center for securitization and structured finance transactions, thanks to a reliable and investor-friendly legal and tax framework.Indeed, the applicable provisions (Law of 22 March 2004 & EU Regulation 2017/2402) provide for a flexible approach...
The European real estate market is being negatively impacted by rising interest rates, an energy crisis, and geopolitical uncertainty, but the situation is far from grim, according to Christoph Schmitt (Partner, Audit) and Livio Gambardella (Partner, Head of Real Estate) of BDO Luxembourg.
The ECJ has recently ruled on the input VAT deduction right of a mixed holding company (i.e. which is also involved in the management of its subsidiaries) in relation to services acquired from third parties and used for the benefit of these subsidiaries in the form of a shareholder contribution...
Following the example of other countries, the Luxembourg government announced recently a package of measures to tackle inflation and mitigate the financial impact for both companies and households. Such initiative is the result of negotiations among the members of the Luxembourg “tripartite” (i.e...
De plus en plus courante au sein des entités du secteur financier, la sous-traitance de certaines fonctions leur offre de nombreux avantages. Mais elle présente aussi des risques qu’il convient de mitiger, comme l’a rappelé la CSSF par le biais de l’émission d’une circulaire récente, ayant pour...
The District Court of Luxembourg (“Tribunal d’arrondissement” or “the referring Court”) has recently requested a preliminary ruling from the ECJ on the topic of the VAT status of a natural person who is a member of the board of directors of a public limited company incorporated under Luxembourg...