Substance and decision-making in a Luxembourg holding company
How a Luxembourg holding company's functions, directors and records support tax residence and the assessment of tax relief.
Resources & News
Guides to Luxembourg accounting, corporate tax returns, VAT, payroll and company formation.
Page 2 · 6 articles
VAT recovery on Luxembourg holding company expenses
VAT recovery for a Luxembourg holding company depends on its services and how expenses are used, including acquisitions, mixed overheads and financing.
Justifying intragroup management fees in Luxembourg
How services, allocation and arm's-length pricing support management fees paid or charged by a Luxembourg group company.
Benefits in kind in Luxembourg: company cars and housing
Luxembourg benefits in kind explained: company-car rates, calculation methods, employer-provided housing, salary reduction and payroll treatment.
Carried interest taxation in Luxembourg from 2026
Luxembourg carried interest taxation from 2026: contractual carry, participation-linked carry, eligible fund professionals and the six-month rule.
The general partner of a Luxembourg SCSp: role, liability and governance
The role and liability of a Luxembourg SCSp general partner, its company form, decision-making, relationship with the AIFM and the 5% tax rule.