Law-Now
27 Aug 2025 ·
International
Luxembourg clarifies the exclusion for collective investment vehicles - Key points for investment funds
1 min read
On 22 August 2025, the Luxembourg tax authorities (“LTA”) published a new Circular (L.I.R. nº 168quater/2, dated 12 August 2025) addressing certain aspects of the Luxembourg reverse hybrid mismatch rules (“RHMR”)[1]. This Circular provides much-needed...
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