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Mensuel de décembre 2014 - Fonds/Bourse

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The tax treatment of dividends paid by a Luxembourg company to a German Fund : Application of domestic tax law and tax treaty law
By Oliver R. Hoor (picture) and Björn Dernbecher *   Where German funds (Sondervermögen) invest via Luxembourg holding and property companies it is necessary to ascertain if and at what rate Luxembourg withholding tax will be levied on distributions from the Luxembourg companies to the fund. This article analyses the withholding tax implications of dividend distributions to German funds under Luxembourg domestic and tax treaty law.   I. Introduction   A German fund (Sonderver-mögen) is a fund with no legal personality that is managed by a German management company (Kapitalanlagegesellschaft). The latter may be incorporated as a German limited liability company (GmbH) or a joint-stock company (AG). The assets of the German fund are separate...
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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.
Generali Investements LU
Comarch
Square management
MIMCO Capital
Ernst&Young
Fi&FO
Sia Partners
Lamboley Executive Search
Mazars.lu
Linklaters
Zeb Consulting
Allen & Overy
AXA IM Luxembourg
Loyens & Loeff
Lpea.lu
Castegnaro
Paragon
SOCIETE GENERALE Securities Services
J. P. Morgan
Stibbe
DLA PIPER
Bearingpoint
Pictet Asset Management
VP Bank
NautaDutilh