New withholding tax on defined savings interest income of Luxembourg resident individuals

Journal
Author
Schaffner, J.
Country
Luxembourg
Published Date
Issue
European Taxation 2006 (Volume 46), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author describes the features of the Law of 23 December 2005, which introduced a withholding tax on certain interest payments made for the benefit of Luxembourg resident individuals and also abolished wealth tax for individuals.