Luxembourg
Jurisdiction Editor: Herman Troskie Maitland Advisory, 6 Rue Adolphe Fischer, L-1520 Luxembourg Fax : +352 4025 0566 E-mail: herman.troskie@maitlandgroup.com
1929 Holding Companies SICAR Law (translation prepared by Elvinger, Hoss & Prussen) Securitisation Law, 2004 Specialised Investment Funds Law, 2007 Trusts and Fiduciary Contracts - Law of 27th July 2003 (translation prepared by Elvinger, Hoss & Prussen)
LIR articles
45 - deductibility of expenses 54 - rollover 59 - transfer of business 97 - taxable capital 100 - net income after profits 101 - division of net assets 115-15a - 50% rule of tax exemption 146 - withholding tax 147 - exemptions from dividend withholding tax 156 - Luxembourg source income of non-residents 159 - residence of companies 166 - participation exemption 169 - tax on liquidations 170 - mergers, change of nature 171 - cancelling participation 172 - transfer of registered office Article 16 of the Steueranpassungs-Gesetz of 16 October 1934
Tax treaties
Austria Belgium Belgium - Final Protocol Brazil Brazil - Final Protocol Bulgaria Bulgaria - Final Protocol Canada China, People's Republic of Czechoslovakia Denmark Denmark - Final Protocol Estonia Estonia - Protocol Finland France Germany Greece Hungary Iceland Indonesia Ireland Israel Italy Italy - Final Protocol Japan Korea Korea - Final Protocol Latvia Latvia - Final Protocol Lithuania Lithuania - Final Protocol Malaysia Malaysia - Final Protocol Malaysia - Exchange of Notes Malta	Mauritius Mauritius - Protocol Mexico Mexico - Protocol Mongolia Morocco Netherlands Netherlands - Final Protocol Norway Norway - Final Protocol Poland Portugal Portugal - Final Protocol Romania Russia San Marino Singapore Singapore - Final Protocol Slovenia Slovenia - Final Protocol South Africa Spain Spain - Final Protocol Sweden Sweden - Protocol Switzerland Thailand Tunisia Turkey United Kingdom United States Uzbekistan Vietnam Vietnam - Final Protocol
Tax treaties – pending
Hong Kong India – to follow Ukraine United Arab Emirates United Arab Emirates - Protocol
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