Since the early 1990’s Luxembourg, which is situated in the heart of Europe, has considerably enhanced its position on the international business scene by introducing a series of tax measures favouring inbound and outbound investments. As a result of these efforts Luxembourg has become the preferred European jurisdiction for investment management, and is high on the short list of jurisdictions for holding, financing, private wealth management and intellectual property activities.
This booklet sets out 15 reasons why a company planning to conduct any form of international business should consider choosing Luxembourg as preferred jurisdiction of establishment.
Compared to the 2012 edition, this 2014 edition contains five additional reasons:
- Luxembourg’s fiscal unity regime,
- Luxembourg’s investment tax credits,
- Luxembourg’s unregulated funds structured as limited partnerships,
- Luxembourg’s carried interest regime, and
- Luxembourg’s ATR and APA practice.
The seminal number of ten used in the 2012 edition had therefore to be abandoned, but instead this booklet offers an even more complete view on the Luxembourg tax framework. Savings Directive considerations no longer form part of this 2014 edition, as the relevant withholding taxes are expected to be abolished from 1 January 2015.
