Mensuel de novembre 2020 - Fonds d’investissement

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Luxembourg 2021 Budget bill: Changes for personal tax and domestic real estate investments
By Jacques WANTZ, Partner Olwenn GOASDOUÉ, Associate, DLA Piper   In the on-going COVID-19 context, the Luxembourg Ministry of Finance has disclosed, on 14 October, several tax measures as part of the budget bill for the tax year 2021 (“Budget Bill”).   The Budget Bill aims at increasing tax and social equity as well as economic sustainability. It contains new tax measures related to the Luxembourg real estate sector, such as the taxation of income derived from Luxembourg-based real estate directly held by Luxembourg investment funds and an increased real estate transfer tax on share deals, as well as certain changes to personal income taxation such as the introduction of an employee participation bonus and an improved inpatriate taxation regime....
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