Recherche


S'identifier

Fax Quotidien
Daily Fax

vendredi 12 septembre 2025

Tous les titres

Fax du vendredi 12 septembre 2025 - Tous les titres

go back Retour << Article précédent Article suivant >>

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...

Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.

Ces entreprises nous font bénéficier de leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.

E-mail:
Mot de passe:
	Rester connecté


Mot de passe oublié ?