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Mensuel de décembre 2013 - Consultance

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Voluntary disclosure – embracing 2015 with a clean slate
By Håkan Behmer, Private Wealth Management partner, PwC Luxembourg   Following the financial and banking crisis, the fight against tax shortfalls has become a hot topic for governments all around the world. Luxembourg’s administration actively contributed to making these international political intentions a reality to encourage more transparency and tax compliance.   The other side of the coin is that those who haven’t properly completed their tax return yet in their country of residence have to rush. Financial institutions will equally have to make sure their clients’ slate is clean by 1 January 2015 to comply with the rules in all countries where the latter are domiciled and implement adequate reporting systems. Compliancy requirements also apply to new...
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