Luxembourg life insurance in financial management

Luxembourg life insurance (l’assurance-vie luxembourgoise) in financial management Usually called “Luxembourg life insurance” (l’assurance-vie luxembourgoise), life insurance contract (or a contract of the capitalization) put on the market by the ins...

Still an imperfect tax regime

Still an imperfect tax regime (« Plus-values immobilières des non-résidents : un régime d’imposition encore imparfait ») The real estate capital gains tax scheme provided for in article 244 bis of the CGI penalizes foreign companies which own real es...

Freedom of capital transfers

The Council of State transmits to the CJEU the next preliminary questions (“questions préjudicielles”): Should articles 56 and 58 of the Treaty establishing the European Community (TEC) – now articles 63 and 65 of the Treaty on the Functioning ...

Corporate tax

Administrative comment on the matter of two exceptional contributions applicable to the financial year from 31 December 2017 to 30 December 2018. In this comment on two new contributions based on the corporate tax (“IS”) of the entities performing re...

Living in « co-ownership », user instructions

The allocation of costs, the voting terms, the role of each person within the « co-ownership »… All these notions seem obscure to you? Let us guide you and thereby become a knowledgeable « co-owner ». You ‘ve just acquired your dream apartment. There...

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