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Mensuel de janvier 2024 - Droit / Emploi

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Spotlight on the minimum net wealth tax declared partly unconstitutional by the Luxembourg constitutional Court
By François BRUSSIEUX, Luxembourg registered lawyer, founder of FBX Legal Tax   On 10 November 2023, the Luxembourg minimum net wealth tax (hereafter “NWT”) of EUR 4,815 applicable to certain holding and financial companies was ruled partly unconstitutional by the Luxembourg constitutional Court based on the principle of equality before the law. As a consequence of this decision, about 5,000 Luxembourg holding and financial companies whose total balance sheet does not exceed EUR 2,000,000 previously subject to the minimum NWT of EUR 4,815 will now be subject to a minimum NWT of EUR 1,605. This article provides a summarized overview of (i) the fact pattern of the decision, (ii) the concept of minimum NWT, (iii) the decision of the constitutional Court and ...
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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.
Allen & Overy
Castegnaro
Square management
MIMCO Capital
Zeb Consulting
Linklaters
Bearingpoint
Lamboley Executive Search
DLA PIPER
Lpea.lu
Stibbe
Mazars.lu
AXA IM Luxembourg
Comarch
Ernst&Young
Generali Investements LU
Sia Partners
SOCIETE GENERALE Securities Services
J. P. Morgan
Fi&FO
NautaDutilh
Loyens & Loeff
VP Bank
Paragon
Pictet Asset Management