Maria Ceravalls Image Maria Ceravalls Junior Associate Luxembourg T. +352 266 181 05 E. maria.ceravalls@stibbe.com Maria Ceravalls Junior Associate Luxembourg T. +352 266 181 05 E. maria.ceravalls@stibbe.com Languages: Spanish, Catalan, Valencian, English, French, German Admitted to the Barcelona Bar: 2023 Publications & Insights Article 25.08.2025 LU Law Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, clarifying the interpretation of the Collective Investment Vehicle carve-out from reverse hybrid rules under Art. 168quater(2) of the Luxembourg Income Tax Law. Stay current with our latest insights Subscribe
Article 25.08.2025 LU Law Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, clarifying the interpretation of the Collective Investment Vehicle carve-out from reverse hybrid rules under Art. 168quater(2) of the Luxembourg Income Tax Law.
