Anaïs Bracqbien

Anaïs Bracqbien

Anaïs Bracqbien
  • Senior Associate Luxembourg
  • T. +352 26 61 81 52
  • E. anais.bracqbien@stibbe.com anais.bracqbien stibbe.com E-mail me
  • Languages: French, English, Spanish

Related news

09.06.2022 LU law
Luxembourg tax authorities issue circular providing guidance on the special real estate allowance

Articles - On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance [1] (the “Circular”). The Circular provides for some guidance on the computation of a special real estate rebate introduced by the Law of the 19 December 2020 [2] and applicable as from 1 January 2021 [3] (the “Allowance”).

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18.03.2022 LU law
Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles

Articles - The Luxembourg tax authorities (“LTA”) released a new circular on 20 January 2022 (PRE_IMM n°1) (the “Circular”) regarding the real estate levy previously introduced by the Luxembourg law of 19 December 2020 (the “Law”).  As from 1 January 2021, a 20% real estate levy (the “Real Estate Levy”) applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg.

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