Thursday March 18, 2021


The law of 21 December 2018 and the law of 20 December 2019 implement into domestic tax law the measures of the anti-tax avoidance directives ATAD I and ATAD II in Luxembourg. Several measures (interest limitation rules, controlled foreign companies rules, general anti-abuse rules, and intra-EU hybrid rules) have applied since 2019, whilst other measures (enlarged scope of the anti-hybrid rules and exit taxation) apply since 1 January 2020, and the rules on reverse hybrids will apply as from 2022. 

This online training session allows the attendees to get an understanding of the ATAD I and ATAD II measures implemented in Luxembourg tax law as well as their impact on Luxembourg investments structures and to address their questions to the experts.


  • Presentation of the ATAD I and ATAD II measures implemented in domestic tax law
  • Focus on the interest limitation and anti-hybrid rules
  • Impact of the ATAD I and ATAD II measures on investment structures involving Luxembourg entities


Yves Philippart de Foy (Senior Associate, Tax Law, Arendt & Medernach),
Sophie Richard (Senior Tax Knowledge Management Lawyer, Arendt & Medernach).

Target Group

Tax managers, tax directors, accountants, managing directors, heads of compliance, finance directors, legal advisers.

3 hours.