Luxembourg: New Luxembourg limited partnership and carried interests provisions

Real Estate Tax Services Newsalert ()

As part of the bill submitted to the Luxembourg Parliament on 24 August 2012, dealing with the implementation of the Alternative Investment Fund Managers Directive (“AIFMD”), a new “special limited partnership” legal form is to be introduced, named the Société en Commandite Spéciale (“SCSp”).

All issues of Real Estate Tax Services Newsalert

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Nov 2012 Turkey: Amendment to real estate acquisition limits for foreign citizens
Oct 2012 Spain: New RETT rules on share deals coming
Oct 2012 Germany: German Ministry of Finance plans to end so-called "RETT Blocker Schemes"
Oct 2012 Poland: Changes to the Polish Corporate Income Tax Law
Oct 2012 Sweden: Sweden proposes to reduce the corporate income tax rate to 22% and apply new Interest Stripping Restrictions from 2013
Sep 2012 Netherlands: Extension of real estate transfer tax allowance in case of resale
Aug 2012 Luxembourg: New Luxembourg limited partnership and carried interests provisions
Aug 2012 Spain: Spanish SOCIMI: Proposals to become a real REIT
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Jul 2012 Spain: RETT on share deals: The end of the story?
Jun 2012 Germany/Netherlands: New Double Tax Treaty signed between Germany and the Netherlands
Jun 2012 Poland/Luxembourg: New protocol to the Double Tax Treaty between Poland and Luxembourg
May 2012 Canada: Canadian thin capitalisation limitations tightened
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May 2012 Netherlands: New rules for RETT on interests in Dutch real estate entities without legal personality
May 2012 Luxembourg: Luxembourg real estate owning companies – minimum charge to corporate income tax
May 2012 Spain: Tax measures under the new legislation on the restructuring of the real estate portfolios owned by credit institutions
Apr 2012 Spain: Spanish Government approves second round of tax measures aimed at reducing the public deficit
Apr 2012 Germany: New Double Tax Treaty signed between Germany and Luxembourg
Apr 2012 Sweden: New Swedish Interest Stripping Restrictions to apply from 2013?
Mar 2012 Austria: Fiscal Stability Package 2012: Planned Tax Law Amendments in Real Estate Taxation
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Feb 2012 France / Luxembourg: Proposed renegotiation of the France-Luxembourg double tax treaty
Feb 2012 United States: Long-awaited proposed FATCA regulations issued
Jan 2012 Ireland: Irish Budget 2012 ― What does it mean for you?
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Feb 2011 Spain: Issue 2
Feb 2011 Germany: Issue 1
Feb 2011 France: issue 3
Dec 2010 Germany: Issue 13
Dec 2010 Poland: Issue 12
Jul 2010 Austria: Issue 8
Jun 2010 Italy: Issue 7
Apr 2010 Australia: Issue 6