|
By Pierre-Régis DUKMEDJIAN, Founder DPR Tax Law
Update to the circular dealing with UCIs and tax residence certificates
On 27 December 2024, the Luxembourg tax authorities published a new circular with respect to the residence certificates to be issued to the benefit of Undertakings for Collective Investments (UCIs)(1) – Circular of the head of the direct tax authorities L.G.. – A n°61 of 24 December 2024 (the Circular).
The Circular replaces the circular L.G. A n°61 of 8 December 2017. The Circular does not amend the conditions and process to obtain the tax residence certificates. Nevertheless, the Circular provides for a useful update of the tax treaties for which a tax residence certificate may be issued...
|