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Administrative court of appeal decision on convertible bonds valuation for net wealth tax purposes

By Emilien LEBAS, Partner, International Tax, Tax controversy dispute resolution leader Valentine PLATEAU, Manager, International Tax, KPMG Luxembourg On 17 July 2024, the Luxembourg administrative court of appeal (“the Administrative Court”) (Cour administrative, 17 juillet 2024, n°50199C) issued a decision in which it took position on whether, and under which circumstances, convertible bonds could be valued at fair market value (“FMV”) for the computation of unitary value based on §14 of the Valuation Law (Bewertungsgesetz – “BewG”).   Case summary   In the case under review, on 1 February...
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