Art Leasing by Luxembourg Companies: Accounting, Tax & Practical Guide
Art leasing in Luxembourg: accounting under PCN and IFRS 16, tax deductibility, operating vs finance lease and end-of-contract options for companies.
Accounting
5 articles in this category
Luxembourg SCSp accounting, tax returns and annual reporting
Luxembourg SCSp accounting and reporting: books and records, partner capital accounts, Forms 200, 205 and 300, annual accounts, audit and fund-level reporting.
The annual compliance calendar of a Luxembourg SPV or HoldCo
Luxembourg SPV annual compliance calendar covering bookkeeping, board approvals, annual accounts, RCS filing, corporate tax, VAT, RBE and substance.
The RAIF annual report, audit and compliance calendar in Luxembourg
Luxembourg RAIF annual compliance: audited annual report, valuation, depositary and AIFM coordination, subscription tax, investor reporting and governance.
Annual accounts filing with the RCS: deadlines, late fees and sanctions
Approval and filing deadlines for annual accounts with the RCS, late-filing surcharges and possible sanctions in practice for companies and directors.