On 23 December 2016 the Luxembourg official gazette has published several laws which introduce substantial changes to the Luxembourg direct taxes.
Likewise, on 27 December 2016 the Luxembourg tax authorities have released an administrative circular2 on intragroup financing activities which introduces important changes to the requirements which must be fulfilled by Luxembourg companies engaged in intra-group financing activities.
This newsletter is intended to provide an overview of the main changes affecting corporate direct taxation (i.e. Corporate Income Tax, Municipal Business Tax and Net Wealth Tax), which have come into force as from 1 January 2017.
Please click on the following link to read the newsletter: Luxembourg tax newsletter
Andrew de Vries