- in European Union
- in European Union
- in European Union
- in European Union
- within Antitrust/Competition Law, Litigation, Mediation & Arbitration and International Law topic(s)
- Tax Circular L.G. – 60bis/3 of 24 January
2018: forex conversion rates of foreign currencies into EURO
for fiscal year 2017.
This tax circular publishes the official year-end and average forex conversion rates for Luxembourg tax purposes in 2017 for the use of a non-EUR functional currency for tax purposes.
- Tax Circular 784 of 20 December 2017: death
duties concerning spouses or partners.
This tax circular extends the exemption from death duties (except for real estate assets situated in Luxembourg) to spouses and partners, irrespective of whether or not they have common descendant(s) (subject to the condition that the partnership existed for at least 3 years).
- Tax Circular 785 of 21 December 2017: VAT
exemption for management services rendered to (life-insurance)
internal collective funds supervised by the CAA.
This tax circular extends the VAT exemption for management services rendered to (life-insurance) internal collective funds supervised by the CAA.
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.
