vendredi 24 mai 2024
Tous les titres


Fax du vendredi 24 mai 2024 - Tous les titres

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Infrastructure tax updates: ELTIF, investment tax credits, Pillar 2, German tax reforms and substance

By Patricia GUDIÑO JONAS, Zeeshan AHMED and Jordi MOLL, EY Luxembourg*   Since the onset of 2024, Luxembourg has seen significant changes in its tax landscape, impacting players in the infrastructure sector. Known for its stability amidst global economic fluctuations, infrastructure as an asset class is gaining even more prominence under the new coalition agreement, which includes numerous actions directly linked to fostering this sector. Relevant tax updates are summarized below.   ELTIFs: Exemption from subscription tax   The revision of the 2015 European Regulation, effective since January 2024, marks a shift in the Luxembourg’s financial landscape through the comprehensive overhaul of the European...
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