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Clifford Chance

Briefings

Luxembourg 2020 Budget bill

16 October 2019

On 14 October 2019, the Luxembourg government tabled the 2020 Budget bill. According to this bill, tax rulings issued before 1 January 2015 will be automatically null and void as from the end of the fiscal year 2019. Taxpayers should assess the impact of this measure and may then consider filing new requests to secure the correct Luxembourg tax treatment applicable to existing structures that are subject to a tax ruling granted before 1 January 2015.

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