Clarification of the Tax Treatment of Limited Partnerships

Mischo, P.; Berna, P.

Clarification of the Tax Treatment of Limited Partnerships

Journal

Author

Mischo, P.; Berna, P.

Country

Luxembourg

Published Date

26 March 2015

Issue

European Taxation 2015 (Volume 55), No. 5

DOI

https://doi.org/10.59403/sw2v8n

Document

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The Luxembourg tax administration issued a circular on 9 January 2015 clarifying the direct tax treatment of Luxembourg limited partnerships. This note comments on the impact of the circular on the alternative investment fund sector.

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Clarification of the Tax Treatment of Limited Partnerships