Volume 39 (2011) / Issue 1

Frank van Kuijk, 'Tax Aspects of a Luxembourg Securitization Company' (2011) 39 Intertax, Issue 1, pp. 19–25

Abstract

The law of 22 March 2004 (the Law)1 has introduced an attractive tax and legal framework in Luxembourg for securitization transactions. This article focuses on the Luxembourg income and net wealth tax aspects of the Law and the taxation of domestic corporate investors and foreign corporate and individual investors in securitization entities. The legal and regulatory aspects of the Law will only be explained where relevant for the tax aspects.

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ISSN: 0165-2826
ID: TAXI2011003