Luxembourg imposes reporting requirements regarding blacklisted countries

Pedro Gonçalves
clock • 1 min read

Luxembourg has introduced new disclosure requirements for companies operating in the country that enter into transactions with related parties resident in a territory listed on the EU's tax blacklist. Under Circular LG-A no.64, Luxembourg resident companies must state in their tax return if they have entered into transactions with 'related enterprises' in jurisdictions included on the EU blacklist, starting from the 2018 tax year. In addition to this basic reporting requirement, compani...

To continue reading this article...

Join International Investment

Join International Investment today

Unlock members-only benefits:

  • Unlimited access to real-time news, industry insights, video features and market intelligence
  • Stay ahead of the curve with spotlights on international financial centres, regional trends international advice and global industry leaders
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Hear the latest cross jurisdictional developments in wealth planning, tax, regulation, investing, retirement and protection
  • Members-only access to the Editor’s weekly news roundup newsletter
  • Members-only access to analysis via our exclusive industry polls
  • Be the first to hear about our events and awards programmes

Join now


Already a International Investment member?