Luxembourg’s Exit Tax Regime Recast To Comply with ECJ Case Law

Journal
Schaffner, J.; Thill, O.
Luxembourg
European Taxation 2014 (Volume 54), No. 9
PriceUSD 45

Bill No. 6556 was adopted on 26 May 2014 to remedy various incompatibilities of Luxembourg legislation with EU law. This note comments on the provisions of the Bill that address Luxembourg's exit tax regime.