Mensuel de avril 2011 - Economie/Finance

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Bank levies and taxes : new species in the evolution of taxation ?
By Sbastien Labb (picture), tax partner, KPMG in Luxembourg Olivier Schneider, tax manager, KPMG in Luxembourg(1) Bank taxes are not new. The financial crisis has led to renewed interest in additional taxation for financial institutions, both from government and the general public. This interest has triggered an intense political debate on whether to introduce new taxes and, if so, what form they should take. This discussion has taken place at international(2), European(3), as well as at national level. In the meantime, some countries have decided to go it alone and have already adopted or are actively looking at introducing such measures(4). More are likely to follow. There are three key political drivers behind these...
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