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Luxembourg: Deferral of exit tax for companies moving within EEA

Description

On 26 May 2014, Luxembourg amended its law on income tax allowing companies moving to another country in the European Economic Area (henceforth: EEA) to defer their income tax ("exit tax"). With the ...

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Intervention Details

Intervention Type

FDI: Treatment and operations, nes

MAST Chapter

FDI measures

Implementation date

07 Jun 2014

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Products

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