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Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

14/01/2021

On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxembourg income tax law on the Luxembourg interest deduction limitation rule. This provision is applicable since...

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Authors

Portrait ofFrédéric Feyten
Frédéric Feyten
Managing Partner | Avocat
Luxembourg
Portrait ofDelphine Danhoui
Delphine Danhoui
Knowledge Lawyer | Avocat
Luxembourg