Is your structure built to withstand the growing scrutiny of Luxembourg’s General Anti-Abuse Rules?
The concept of abuse of law under Paragraph 6 of the Tax Adaptation Law has evolved from a theoretical safeguard into one of the Luxembourg tax authorities’ most active tools for scrutinising corporate and investment structures.
In our latest hot topic contribution for Legal 500, Tax Partner, Samantha Hauw, examines the shifting landscape of tax litigation and what it means for multinational groups and fund managers operating in Luxembourg.
Robust documentation, clear commercial purpose, and timely decision-making records are no longer optional - They are essential.