ATOZ Briefing - The implementation of ATAD II (hybrid mismatch rules) in Luxembourg: What will be the impact on Alternative Investment?

Briefing 28032019
16/10/2019

The implementation of ATAD II (hybrid mismatch rules) in Luxembourg: What will be the impact on Alternative Investment?

The Luxembourg legislator recently released the draft law implementing the EU Anti-Tax Avoidance Directive 2 (“ATAD 2”) EU context and in situations involving third states. What are the scope and limits of the new hybrid mismatch rules? What will be the impact on Alternative Investments and, more specifically, Luxembourg and foreign funds? And, are there solutions to manage the impact on Luxembourg companies? All these questions will be addressed in the upcoming briefing.into domestic tax law. ATAD 2 provides for comprehensive and complex hybrid mismatch rules that may apply in a mere

Our agenda will include:

1. Overview
2. Hybrid mismatches rules (hybrid financial instruments, hybrid entities, reverse hybrids, etc.)
3. Reverse hybrid mismatch rules
4. Impact on Alternative Investments (Private Equity, Real Estate, etc.) in Luxembourg
5. Strategies to manage the impact of the new rules
6. Case studies

Speaker:

 Oliver R. Hoor, International & Corporate Tax

Detailed Schedule:

12:00 - 12:30: Registration and Lunch 

12:30 -13:30: Seminar

13:30 - 14:00: Questions and networking over office

 

ATOZ Speaker