Law-Now
20 Jul 2023 ·
International
Luxembourg court emphasizes need to justify and document economic reasons to use alphabet shares
1 min read
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On 14 June 2023, the lower administrative court rendered a new decision (case n° 45759) once again dealing with the tax treatment applicable to the redemption by a Luxembourg company of so-called “alphabet shares”.In the case at hand, although the redemption...
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