Skip to main content

Clifford Chance

Clifford Chance
Briefings

Briefings

Luxembourg Parliament passed law to limit deductibility of payments to non cooperative jurisdictions

3 February 2021

On 28 January 2021, the Luxembourg Parliament passed Bill of Law number 7547 (the "Bill"), limiting the deductibility of certain interest and royalties paid to associated enterprises located in so called non-cooperative jurisdictions. 

Download PDF