EYLuxembourg Tax Authority clarifies application of real estate levy including reporting requirement for all Luxembourg corporate investment vehicles
|Tax Alerts, Information Reporting, Legis ...|Luxembourg
Executive summary
As from 2021, a real estate levy (prélèvement immobilier) applies to certain comprehensively listed investment vehicles receiving or realizing income from real estate located in Luxembourg.1 While the real estate levy only applies to income from real estate located in Luxembourg, there is a one-time information obligation for Luxembourg corporate investment vehicles irrespect…
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