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Emmanuel Macron and taxation
May 24, 2017
The changes are as follows:
Income from assets, irrespective of their characteristics (interest, dividends and capital gains) would be taxed at a flat rate of 30%, of which 15.5% are social security contributions. In other words income from assets would henceforth be taxed at a rate of
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RAIFs and SPIFs – the best of both worlds
November 25, 2016
On 14 July 2016, legislation took effect in Luxembourg introducing a new type of investment vehicle, the Reserved Alternative Investment Fund or RAIF. The RAIF is regulated under the EU Alternative Investment Fund Managers (AIFM) Directive (2011/61/UE of 8 June 2011) and is not supervised by the Luxembourg regulator, the Commission de Surveillance du Secteur Financier […]
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