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Mensuel de mars 2021 - Economie

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The negative net equity issue and the fair value option: Relocation to Luxembourg from abroad
By Antoine DUPUIS, Chafai BAIHAT and Richard FAUVEL, ATOZ Tax Advisers *   Due to the stable political situation and economic attractiveness of the Grand Duchy of Luxembourg, more and more multinationals and private equity firms are deciding to relocate part of their business to Luxembourg and to transfer the registered office and effective place of management of some of their group entities to Luxembourg from abroad.   The relocation is subject to legal requirements such as the continuity of the legal personality and minimum share capital. Even if not required by the law, it is common practice in Luxembourg to request companies to have a net equity equal to at least the minimum share capital required by the law (i.e. EUR 12,000.00 in the case of...
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