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An analysis by Atoz Tax Advisors, Taxand Luxembourg
Late in 2024, the Luxembourg tax authorities issued a new circular which provides updated administrative guidance on the issuance of tax residence certificates for Luxembourg undertakings for collective investment, considering the developments in Luxembourg’s double tax treaty network.
The new circular supersedes two earlier versions while broadly maintaining the interpretations and procedural approach previously adopted.
Fanny Bueb, and Marie Bentley from our Luxembourg member firm Atoz Tax Advisors have summarised the changes in a recent tax insights document, highlighting what’s new compared to the previous guidance. You can read the full insights document here.
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