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On 4 May 2022, the Luxembourg tax authorities published a Frequently Asked Questions ("FAQ") on the mandatory disclosure rules introduced in Luxembourg law on 25 March 2020.
The FAQ includes clarifications already brought by the Luxembourg tax authorities in May 2020 but also new ones.
Amongst other things, the FAQ provides useful clarifications on:
- the impact of Brexit;
- certain hallmarks and the Main Benefits Test ("MBT");
- the declaration in the income tax returns;
- the declaration and notification obligations.
For more background on this topic, please check out the article dated of 23 March 2020.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
