New withholding tax on defined savings interest income of Luxembourg resident individuals

• Autores: Jean Schaffner
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 3, 2006, págs. 133-135
• Idioma: inglés
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• Resumen

  • The author describes the features of the Law of 23 December 2005, which introduced a withholding tax on certain interest payments made for the benefit of Luxembourg resident individuals and also abolished wealth tax for individuals.