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 written by Bernard Felten

Avocat à la Cour

FELTEN & ASSOCIES