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Mensuel de mai 2012 - Banque/Economie

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The Luxembourg Administrative Court clarifies the tax treatment of the sale of preferential subscription rights by Luxembourg companies
After a few months of uncertainty further to decisions taken by the Luxembourg Administrative Tribunal denying the application of the Luxembourg participation exemption regime to income realized by Luxembourg taxpayers from the sale of preferential subscription rights(1) (i.e. Droits Prfrentiels de Souscription, hereinafter DPS), the Luxembourg Administrative Court has confirmed that the Luxembourg participation exemption regime is applicable to exempt a gain arising from the sale of DPS. Introduction First of all, it is useful to define the notion of DPS. The concept of DPS was introduced into Luxembourg Commercial law (Article 32-3 of the Law of the August 10, 1915 on Commercial Companies) during...
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SOCIETE GENERALE Securities Services
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