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Luxembourg Tax Authority publishes guidance on the computation of taxable income of Reverse Hybrid Entities

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Luxembourg

  • The Luxembourg Tax Authority issued a Circular on how a transparent entity or an arrangement that qualifies as Reverse Hybrid Entity must compute its net income that will be subject to Luxembourg corporate income tax.
  • Further guidance on how to fill in the new form “205” that most Luxembourg transparent entities are required to file from tax year 2022 has also been released through a dedicated Fre…

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