- Réforme de la fiscalité du patrimoine
Dans une perspective du développement du marché on-shore, la fiscalité du patrimoine vient d'être profondément réformée par la loi du 23 décembre 2005.
English Version: Reform of the estate taxation system
December 2005
- Impacts for Luxembourg Banking industry of the COmmon solvency ratio REPorting project
November 2005
- Abolition of net wealth tax for individuals and introduction of a withholding tax in full discharge of income tax on certain interest payments derived from transferable securities
On October 19, 2005, Luxembourg Treasury and Budget Minister Luc Frieden introduced a bill which should become effective as of January 1, 2006. The main objective of the bill is to make the tax regime which applies to Luxembourg residents more attractive.
October 2005
Version française
- Intermediaries in financial transactions: an EU-wide survey of the VAT exemption
Given recent developments in Germany regarding the conditions under which services provided by intermediaries in financial transactions could be exempt from VAT, we have conducted a survey within the PwC Financial Services VAT Network in the EU in order to outline the main trends in this matter.
October 2005
- German
Tax Update: No mandatory publication of the Immobiliengewinn
until 2 January 2006
The Federal Ministry of Finance confirmed today,
that the starting day for the mandatory publication
of the Immobiliengewinn will be January 2, 2006.
The Ministry confirmed as well, that the suspension
of the Interim Profit publication for Hedge Funds
has been extended by a further year until December
31, 2006. A respective circular will be issued today
and sent to the German Investment fund associations.
Aktiengewinn / Immobiliengewinn: Circular of the
German Federal Ministry of Finance dated September
9, 2005
September 2005
- Opinion of the Advocate General in the Abbey National
case: A
new definition of the VAT exemption for services
rendered to investments funds?
September 2005
- Impacts for issuers of the transposition of the
prospectus directive into
Luxembourg national law
July 2005
- EU Accounting Regulatory Committee supports Commission
proposal to
endorse the amended "IAS 39 Fair Value Option"
July 2005
- Tax credit and municipal
business tax
July 2005
- IT outsourcing : new
CSSF requirements for Luxembourg banks and other
Professionals of the Financial Sector
May 2005
- Luxembourg adapts its 1929 Holding tax regime to
fit EU Code of Conduct.
April 2005
- Qualified Intermediary : Draft
regulation package
April 2005
- Opportunity for VAT recovery on
benefits in kind (e.g. company cars)
February 2005
- Insurance Mediation Directive Luxembourg
Transposition - Action Required
January 2005
- COSO Enterprise
Risk Management Framework
January 2005
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