samedi 9 novembre 2019
Tous les titres


Fax du samedi 9 novembre 2019 - Tous les titres

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Upcoming changes for Real Estate structures stemming from the revised Luxembourg / France Double Tax Treaty

By Francisco Da CUNHA, Partner Cross-Border Tax Anne Sophie Le BRIS, Manager Cross-Border Tax, Deloitte   As per the Luxembourg Official Gazette dated 25 September 2019(1), the new DTT between France and Luxembourg came into force on 19 August 2019 as the conditions of its article 30.1 were fulfilled. It will therefore become effective in Luxembourg: - for withholding taxes, for amounts taxable on or after 1 January 2020 - for income taxes and net wealth tax, for tax years starting on or after 1 January 2020.   The new DTT aligns to the "new generation" of treaties as per the latest OECD standards and Model. Its wording gets closer to the wording...
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