Luxembourg’s tax landscape has gained fresh clarity following the issuance of a new tax circular addressing the application of the Common Investment Vehicle (CIV) exemption under the reverse hybrid rule. The circular, recently released by Luxembourg’s tax authorities, provides much-needed guidance for investment funds navigating complex cross-border tax regulations. This development is poised to impact fund structures and the broader European investment community, offering insight into the evolving regulatory framework aimed at preventing tax avoidance while supporting investment activities. Our detailed analysis explores the key takeaways and implications of this important circular.
Luxembourg Tax Circular Clarifies CIV Exemption Criteria under Reverse Hybrid Rule
The recent tax circular issued by Luxembourg’s tax authorities provides much-needed clarity on the application of the reverse hybrid rule to Collective Investment Vehicles (CIVs). The guidance specifies the…
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Author : Olivia Williams
Publish date : 2026-01-02 08:54:00
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