Major corporate tax measures in Luxembourg - Bill of Law 6847

Article by Dirk Richter and Pierre-Luc Wolff

On 5 August 2015 the bill of Law 6847 (the “Bill”) introducing major corporate tax measures was submitted to the Luxembourg Parliament. 

This Bill aims mainly (i) to transpose into Luxembourg domestic tax law anti-hybrid and anti-abuse rules amending the Luxembourg parent subsidiary regime, (ii) to amend the Luxembourg tax unit regime so that it is in line with the case law of the European Court of the European Union (iii) to amend the Luxembourg exit tax regime and (iv) introduce certain other tax measures.