Join us on 25 January as of 8:45am for our next briefing alongside Sedlo Law Firm, taking place at the Novotel Luxembourg Centre.
This morning conference, presented by our Tax Partner and Head of Transfer Pricing, Oliver R. Hoor, and Sedlo Law Firm Managing Partner, Adrian Sedlo, will provide participants with a panorama view on Luxembourg legal, tax and transfer pricing developments, including developments at EU level that may eventually become relevant for Luxembourg (e.g. Directive Proposals, EU State Aid investigations).
The practical insights shared during this conference should be most relevant for asset managers, in-house legal counsel, tax managers and practitioners, as well as other interested parties.
Event agenda
8:45am – 9:15am Registration and welcome coffee
9:15am – 10:00am Luxembourg legal and regulatory update
Speaker: Adrian Sedlo, Managing Partner, Sedlo Law Firm Luxembourg
- Financial laws
- Investment Funds laws
- Capital Markets laws
- Companies’ laws
- Insolvency laws
- Other legal areas
10:00am – 10:15am Coffee break
10:15am – 11:45am Luxembourg tax update
Speaker: Oliver R. Hoor, Tax Partner & Head of Transfer Pricing & the German Desk, ATOZ Tax Advisers
1. Luxembourg tax law changes
- 2024 tax law changes
- Outlook: The tax program of the Frieden administration
2. Luxembourg case law
- Tax treatment of classes of shares (Tribunal)
- Classification of an IFL as debt (Administrative Court)
- The use of tax losses and the concept of abuse of law (Tribunal)
3. Developments at EU level
- Business in Europe: Framework for Income Taxation (“BEFIT”)
- Transfer Pricing (“TP”) Directive Proposal
- The Unshell Directive (“ATAD 3”)
- Securing the Activity Framework of Enablers (“SAFE”)
- Debt-Equity Bias Reduction Allowance (“DEBRA”)
- Head Office Tax (“HOT”) System for SMEs
- Faster and Safer Relief of Excess Withholding Tax (“FASTER”)
4. EU State Aid investigations
- The Engie case
- The Amazon case
- Where do we stand in terms of EU State Aid investigations?
11:45am – 12:15am Networking coffee
Interested?
If you are looking to register for this event, please contact our team on events@atoz.lu.