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vendredi 12 septembre 2025

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Reverse hybrid entity exemption for investment funds - New clarifications and their significance

By Silvia BERDOTE, EY Luxembourg Partner, Global Compliance Reporting (GCR) Vincent REMY, EY Luxembourg Partner, Private Debt Leader The Luxembourg tax authorities’ Circular provides pivotal clarifications on the application of the reverse hybrid entity exemption for collective investment vehicles. This article outlines the key items and their far-reaching implications, aiming to provide clarity and guidance for all stakeholders involved. Through Circular LIR n°168quater/2 dated 12 August 2025, the Luxembourg tax authorities have provided long-awaited clarifications on the requirements that an investment fund qualifying as collective investment vehicle (CIV) must meet to be exempt from the...

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