Luxembourg

Details

  • Service: Tax
  • Type: Business and industry issue, Publication series
  • Date: 3/9/2012

Contact

Laurent Engel

Partner

Tel. +352 22 51 51 5535

laurent.engel@kpmg.lu

 

Ilka Hesebeck

Director

Tel. +352 22 51 51 5512

ilka.hesebeck@kpmg.lu

 

Fabienne Marseille

Assistant Manager

Tel. +352 22 51 51 5473

fabienne.marseille@kpmg.lu

 

 

Luxembourg Participation Exemption 2012 

The participation exemption is one of the most important features of the Luxembourg tax system.  It provides a 100% exemption on dividends and capital gains which stem from equity investments. The brochure explains the rules in detail.
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