The impatriate tax regime in Luxembourg and Portugal
Presented by Sofia Quental, Lawyer at Lisbon Bar and Bernard Felten, Lawyer at Luxembourg Bar and Geneva Bar Introduction by Axelle Keles, Lawyer at Paris Bar and Coordinator of Law & Numbers
Luxembourg : ATAD 2 – 19 December 2019
The Luxembourg parliament approved the bill n°7466 transposing ATAD2 Directive EU 2017/952 into Luxembourg Tax Law by amending the Articles 168 ter of the Luxembourg Income tax Law and introducing a new article 168 quarter. The bill will enter into force on the 1st January 2020 except for rules relative to reverse hybrid mismatches which will be applicable only as from 1st January 2022.” Article [...]