Transposition of the ATAD2 Directive: A France-Luxembourg perspective

Reproduced with permission from Strada Lex Luxembourg. This article was first published in Strada Lex Luxembourg - Février 2022 - Luxembourg.

The application of the ATAD 2 rules in Luxembourg remains one of the most complex tax topic nowadays. Many questions remain open due to the absence of guidelines issued by the Luxembourg tax authorities.

The lack of uniformity in the implementation of ATAD 2 among the Member States, such as Luxembourg and France, expands the uncertainty around the topic.

Please click on the link below to read our article on the subject.