Luxembourg: Tax

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Article
Luxembourg Case Law (Lower Court): Share Premium Reductions May Become Subject To (Up To 15%) Luxembourg Dividend Withholding Tax
The Luxembourg Administrative Tribunal has ruled that repayments of share premium to shareholders, without a formal share capital reduction, do not qualify for tax exemption and may be subject to 15% dividend withholding tax. This decision challenges common corporate finance practices and raises important questions about the tax treatment of distributions from equity reserves in Luxembourg.
Luxembourg Tax
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Tiberghien
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Article
Luxembourg Case Law (Lower Court): Share Premium Reductions May Become Subject To (Up To 15%) Luxembourg Dividend Withholding Tax
The Luxembourg Administrative Tribunal has ruled that repayments of share premium to shareholders, without a formal share capital reduction, do not qualify for tax exemption and may be subject to 15% dividend withholding tax. This decision challenges common corporate finance practices and raises important questions about the tax treatment of distributions from equity reserves in Luxembourg.
Luxembourg Tax
TA
Tiberghien
See more

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