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The tax agenda has kept private equity firms busy during the past three years, with significant changes in the landscape, and more are on the way. In this article, Laurent Capolaghi, Partner, Private Equity Leader, Olivier Bertrand, Partner, Private Equity Tax Leader and Claire Goachet, Associate Partner in Private Equity Tax at EY Luxembourg review some of the most important tax hot topics that may influence the European private equity market.
Anti-Tax Avoidance Directive 2 (“ATAD 2”) – reverse hybrid rules
In 2019, the Luxembourg legislator introduced provisions addressing intra-EU hybrid mismatches with effect from 1st January 2019. Since then, this provision has been replaced by the broader anti-hybrid provisions of the ATAD 2...
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