|
By Luis MUNOZ, Partner, Emre AKAN, Counsel, Adrien LE LÉONNEC - SERRA, Associate Florian REINA, Associate, DLA Piper Luxembourg
Crypto currencies and other crypto assets are increasingly being adopted by investors. Over time, the legal framework applicable to this asset class has become more defined. Although Luxembourg does not yet have specific tax legislation dedicated to crypto assets, the Luxembourg direct tax authorities issued Circular L.I.R. n°14/5 – 99/3 – 99bis/3 on 26 July 2018, providing guidance on their tax treatment for Luxembourg tax residents (the "Circular").
Types of investors and investment profiles...
|