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Inheritance Tax
Arendt & Medernach
On 3 December 2018, the coalition partners finalised their governing plan for the next 5 years in a coalition agreement ("Coalition Agreement") which was signed the same day.
Arendt & Medernach
On 11 October 2017, and for the last time before next year's parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 2018
On May 8, 2012, the Prime Minister Jean-Claude Juncker presented to the Chamber of Representatives the annual "State of the Nation" speech regarding the economic, social and financial country’s situation.
On November 21, 2011, the Double Tax Treaty between the Grand-Duchy of Luxembourg and the Russian Federation dated June 28, 1993 (hereafter the "DTT") has been amended by a protocol implementing new important rules aiming to avoid double taxation and to prevent fiscal evasion with respect to taxes on income and capital (hereafter the "Protocol").
According to articles 119 bis and 187 of the French code général des impôts, the dividends paid to foreign pension and investment funds are subject to a withholding tax of 25% or 15% if there is a bilateral treaty between France and the State where the investor is established.
KPMG Luxembourg
A recent study by KPMG yielded some interesting insights on tax laws worldwide in the area of family business wealth transfers.
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