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jeudi 11 octobre 2018
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Transposition of the anti-tax avoidance directive in Luxembourg: the introduction of a new tax framework for the limitation of interest deduction

By Flora CASTELLANI, Executive Director & Sophie RICHARD, Senior Manager, KPMG   On 19 June 2018, the Luxembourg government issued the bill n°7318 (the ‘Bill’) for the transposition of the EU Anti-Tax Avoidance Directive(1) (‘ATAD’ or the ‘Directive’) into Luxembourg’s domestic tax law, which includes some provisions introducing, in a new article 168bis in the Luxembourg Income Tax law (‘LITL’), a new tax framework for the limitation of interest charges. These provisions must be transposed by 31 December 2018 and will apply from January 2019. Therefore, Luxembourg corporate taxpayers will have to assess before year end to what extent they might be impacted by the new rules.   As expected, the proposed text is in line with the minimum...
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