Recherche
S'identifier
mardi 28 décembre 2021
Tous les titres

 

Fax du mardi 28 décembre 2021 - Tous les titres

go back Retour << Article précédent     Article suivant >>

 

Dividend withholding tax and capital contributions into account 115: Do they go together?

A LIRE OU A RELIRE - Article publié dans le mensuel de Juillet 2021   By Hermann SCHOMAKERS and Panagiotis ROUMELIOTIS, KPMG Luxembourg   On 11 May 2021, the Luxembourg administrative tribunal ruled that capital contributions from a parent company without issuance of shares by its subsidiary should not be considered for the exemption from 15% dividend withholding tax. This domestic tax exemption requires the parent to hold directly, for an uninterrupted period of at least 12 months and on the date of the dividend payment, a participation of at least 10% or with a purchase price of at least 1,200,000 Euro in the capital of the subsidiary.   While the classical share premium is recognized since decades, the...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Lamboley Executive Search
Comarch
Loyens & Loeff
AXA IM Luxembourg
J. P. Morgan
Mazars.lu
Fi&FO
MIMCO Capital
DLA PIPER
Bearingpoint
Pictet Asset Management
Zeb Consulting
Generali Investements LU
Castegnaro
SOCIETE GENERALE Securities Services
A&O Shearman
Lpea.lu
Linklaters
Sia Partners
Square management
VP Bank
NautaDutilh
PwC
Stibbe
Paragon
Ernst&Young