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An overview by ATOZ Tax Advisors, Taxand Luxembourg
A recent Luxembourg Parliament ruling has updated and clarified tax rules for carried interest earned by individuals managing Alternative Investment Funds (AIFs). The reform modernises the 2013 framework, providing legal certainty and alignment with current market practices.
By refining the scope and application of the rules, the reform aims to attract and retain highly skilled professionals in AIFs and digital assets, thereby strengthening Luxembourg’s position in the European asset-management sector.
Petya Dimitrova and Marie Bentley from our Luxembourg partner, ATOZ Tax Advisors share the key takeaways of the reform, which you can read here.
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