|
By Pierre-Régis DUKMEDJIAN, Founder DPR Tax Law
On 24 July 2025, the Luxembourg government released the bill of law n°8590 (the “Bill of Law”), which provides for amendments to the Luxembourg tax regime applicable to carried interest.
As mentioned in the commentaries to the Bill of Law, the latter is in line with the 2023-2028 coalition program of the government which aimed at proposing an attractive legal framework in particular to alternative investment funds. In this context, the Bill of Law provides for a more attractive carried interest regime which is welcome, compared to the existing regime which is complex and subject to interpretation.
The scope of beneficiaries is extended. Beneficiaries may be individuals who can...
|