Clifford Chance

Intermediary (Luxembourg) holding and financing structures under higher scrutiny

11 January 2024

Intermediary (Luxembourg) holding and financing structures under higher scrutiny: Belgian Supreme Court confirms strict application of EU anti-abuse rules following Danish caselaw on beneficial ownership in a landmark case Clifford Chance Brussels has been defending. The importance of this case for the Belgian and European tax practice, especially in the private equity and structured finance sector, cannot be underestimated. Our high level summary and key takeaways are in the pdf below.

For more insight in the Supreme Court ruling and the impact this may have on your holding and financing structures, please reach out.

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