Luxembourg’s Exit Tax Regime Recast To Comply with ECJ Case Law

Schaffner, J.; Thill, O.

Luxembourg’s Exit Tax Regime Recast To Comply with ECJ Case Law

Journal

Author

Schaffner, J.; Thill, O.

Country

Luxembourg

Published Date

28 July 2014

Issue

European Taxation 2014 (Volume 54), No. 9

DOI

https://doi.org/10.59403/dt6v2z

Document

Go to Tax Research Platform

Bill No. 6556 was adopted on 26 May 2014 to remedy various incompatibilities of Luxembourg legislation with EU law. This note comments on the provisions of the Bill that address Luxembourg's exit tax regime.

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Luxembourg’s Exit Tax Regime Recast To Comply with ECJ Case Law