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mercredi 10 avril 2013
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Fax du mercredi 10 avril 2013 - Tous les titres

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KPMG: Taking a closer look at the automatic exchange of information

Although the Grand-Duché has long lobbied for the withholding tax system as an efficient and effective tool to ensure taxation of savings income, after the failure of the Swiss Rubik model, it has acknowledged that governments both within and outside the EU are increasingly favouring the automatic exchange of information. Today, recognising the importance of cooperation with its international partners, Luxembourg has taken the conciliatory step of announcing its commitment to putting into action the automatic exchange of information by 2015. In the past, a withholding tax was levied by default on all interest payments. There are two instances in which the default tax could be waived: where a customer gave his or her agreement to the automatic exchange of information or where a person’s...
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